KE TOAN-KIEM TOAN
MOI QUAN HE G I C A HE THONG HOACH DINH NGUON LlJC DOANH NGHIEP,
THlTC HANH KE TOAN QUAN TRI VA HIEU QUA DOANH NGHIEP
• TRAN PHUdC - NGUYEN VAN TAM - LY PHAT Cl/CiNG
TOM TAT:
Bai vie't nghien cffu md'i quan he giffa trien khai he thong hoach dinh ngu^n Iffc doanh nghidp (ERPS), thffc hanh kd' toan quan tii (KTQT), hidu qud doanh nghiep (HQDN) tai Viet Nam. Muc tidu chinh ciia nghien cffu la: (1) Kiem tra mffc do thanh cdng trong md hinh hd thd'ng thdng tin tiianh cdng, (2) Md'i quan he giffa trien khai ERPS thanh cdng vd ky thudt thffc hanh KTQT, (3) Moi quan hd giffa thffc hanh KTQT va HQDN. Kd't qua nghien cffu gidp cac ca'p quan ly hid'u ro cac bien phap tai chinh va phi tai chinh cho vide danh gia HQDN trong mdi trffdng tri^n khai ERPS.
Tiif khoa: Tnen khai ERPS, md hinh he thd'ng thdng tm thanh cdng, hidu qua doanh nghidp.
1. Gidi thieu
Cd'u true canh tranh cua nen kinh le thay doi do td'c do phdt trie'n cdng nghe, dac biet la cudc each mang cdng nghiep 4.0 (CMCN 4.0), "Theo Gartner (2013): CMCN 4.0 ke't nd'i cac he thd'ng va cd sd san xua't thdng minh dd' tao ra sff hdi tu ky thudt sd' giffa cdng nghiep, kinh doanh, chffc nang va quy trinh ben trong td' chffc" Vi vay, cd the' khang dinh cdng nghe thdng tin la phffdng tien chii lye dd' cac doanh nghidp (DN) VN rut ngan khoang each phat tne'n, lao kha nang cai tie'n dich vu, nang cao sffc canh tranh va tie'n de'n cai thidn HQDN. He thd'ng ERPS, dffdc thie'l ke de tich hdp cac quy irtnh boat ddng va chffc ndng ciia chudi gia tri ciia DN, la cdc goi phan mem thffdng mai
"cho phep ke't nd'i cd sd dff lieu chung cho tdt ca thdng tin tai chinh, thong tin nguon nhan Iffc.
thdng tin chudi cung ffng, thdng tin khdch hang".
Vi vay, he thd'ng KTQT va ERPS cd md'i quan hd dffa tren hieu qua hoat ddng ciia KTQT.
Vai trd ciia cac thffc hanh KTQT trong vide nang cao hidu qua hoat ddng ciia DN cung dffdc Williams va Seaman (2002) va Yuhus (2010) nghien cffu xac nhan cd anh hffdng de'n thffdng mai dien iff, thffc hanh thdng lin va cdng nghe thdng tin ve HQDN.
Tai Vidl Nam, ly Id thanh cdng cua vide trien khai he thd'ng ERPS vdn ra't tha'p va chdm hdn so vdi cac nu'dc phat trie'n. Theo khao sat, cd 85% DN tham gia khao sat sff dung phan mem ke' todn tai chinh, day cung la nhdm phan mem dffdc sff dung nhieu nha'l trong DN. Tie'p theo la phdn mem quan Iy nhan sff vdi 53% DN sff dung. Cdn kha it DN sff dung cac phan mem phffc tap trong viec trid'n khai nhff quan ly khach hang (CRM), quan ly chudi cung ffng (SCM) va quan tri ERPS. Xet trong nhdm
So 8-Thang 5/2019 397
DN Idn thi co 94% DN da sff dung phan mem tai chinh ke' todn, 83% DN cd sff dung phan mem quan ly nhdn sff. Nhin chung nhdm DN ldn vdn co ty Id sff dung cdc phan mem chuydn dung cao hdn DN nhd va vffa.
Vi vdy, vide lam rd "Md'i quan he giffa he thd'ng hoach dinh ngu6n Iffc doanh nghiep, thffc hanh KTQT va HQDN" se giup cdc cd'p quan ly hie'u rd cdc bidn phap tai chinh va phi tai chinh trong danh gia HQDN khi trie'n khai ERPS.
2. Md hinh nghidn cffu
Nghien cffu phdt trie'n md hinh ly thuye't dffa trdn phffdng phap tid'p can he thd'ng md trong id' chffc va cac he thd'ng phu bang each xem xet sff tffdng quan trong mdi tru'dng rdng hdn. Ly thuyd't ngau nhien cho rang "hidu qua ciia td' chffc phdi xem xel cac ye'u to' mdi tru'dng cua nd phu thudc vao cac he thd'ng phu (he tho'ng thong tin, cdng nghe, KTQT, cd ca'u td' chffc)". He thd'ng KTQT cua mdt to' chffc la mot trong nhffng he thd'ng cung ca'p thdng tin cua to chffc.
Hinti 1: Mo hinh ly thuyet nghien cOu de xuat cija de tai
Trien khai ERPS thanh cong
H l o ^
H l D V
Thdc hanh KTQT tnjyen thong
ThiJc hanh KTQT hien dai
\ H 2 a
y^2b Hieu
qua doanh nghiep
Nguon: Tdc gid de xudt Gia thuye't nghien cffu:
Gid thuyet HI a: Triin khai ERPS thdnh cong cd mdi quan he den ky thudt thtfc hdnh KTQT truyen thdng.
Gid thuyet Hlb: Triin khai ERPS thdnh cong co mdi quan he den ky thugl thuc hdnh KTQT hiin dgi.
Gid thuyet H2a: Thifc hdnh KTQT truyen thdng tdc dong den HQDN.
Gid thuyet H2b: Thuc hdnh KTQT hien dai tdc dong di'n HQDN.
3. Phffffng phap nghien cffu
Phffdng phap lay mau phi xac suat vdi muc dich Ihu thap dff lieu thong qua cdng cu khao sat trffc tuye'n va khao sdt gia'y cac DN Viet Nam tnin khai ERPS. Vdi md hinh nghien cffu cd 42 bie'n quan sal, c5 mau td'i thie'u can thie't de chay EFA
trong nghien cffu Id N = 210 (5*42). Do dd, mdu 272 dffdc sff dung phdn tich chinh thffe la phii hdp trong md hinh nghien cffu.
Phan tich dff lieu dffa tren ddnh gia sd bd thang do cua md hinh ly thuye't ve dd tin eay, tinh ddn hffdng cua dff lieu da thu thap nham phan tich dinh lu'dng chinh thffc cho nghien cffu. Vide phdn lich dff lieu dffdc thffc hien theo 3 giai doan sau khi loai bo cac ngoai le va kie'm tra tieu chud'n kiem dinh, la: (1) Sff dung phan tich he so Cronbach's Alpha va nhdn Id' kham pha EFA thdng qua phan mim SPSS 20.0; (2) Sff dung phdn lich nhan td khang dinh CFA vdi phan mem AMOS 20.0; (3) Phan lich md hinh cd'u tnic tuyd'n tinh SEM vdi cdng cu PLS 4.0.
4. Ke't qua nghidn cffu 4.1. Ddnh gid dg tin cdy
Sff dung phdn tich he sd'Crobach's Alpha nhdm kiem dinh mffc do tffdng quan chat che giffa cac bid'n quan sat trong ciing 1 nhdn td'. (Bang 1).
Ke't qua phdn tich cho thd'y he sd' Cronbach's Alpha dao ddng tff 0,829 - 0,901, thoa man chuan kie'm dinh (Cronbach's Alpha > 0.7) nen mffc do tin cdy cha'p nhan dffdc. Nhff vay, thang do ciia mdi cd'u true ed linh nha't quan ndi bd trong md hinh nghien cffu.
4.2. Phdn tich nhdn tdkhdm phd Phan lich nhan to' khdm phd EFA d^dc thifc hien nham kie'm tra xem cac cd'u true ye'u to'dffdc de xua't cd phii hdp vdi dff heu thffc te' hay khdng.
Tri sd cua KMO phai dat gid tn tff 0.5 < KMO < 1 de phdn lich nhan td' EFA la phu hdp. Ne'u KMO
< 0.5, phdn lich nhan id' EFA cd kha nang khdng thich hdp vdi tap dff lieu nghien cffu. Vdi md hinh ca'u triic tuye'n linh, sff dung phep trich Principal Axis Factoring va phep xoay vudng gd'c Varimax gitip cho td'ng phifdng sai trich tot hdn. Ke'l qua phan tich EFA nit trich dffdc 8 nhdn to' vdi 42 bien quan sat. Ta't ca Eigenvalues d^u > 1 va ty le phffdng sai tich luy dffdc giai thich bcli cac thanh phan dao dong tff 65.3 - 90.0% (KMO > 0,5), he so' tai nhdn to' deu > 0.6, tffc la 65,3% phffdng sai ciia cde bid'n quan sat cd the cha'p nhdn dffdc. Nhff vay, cac ca'u true nhdn to' phii hdp vdi md hinh nghien cffu.
4.3. Bdnh gid mo hinh do Iffdng Md hinh do Iffdng chi ra md'i quan he giffa cac bie'n tiem ^n va cdc chi so' quan sat cua chiing.
KE TOAN-KIEM TOAN
Bang 1. Ket qua phan tich he so Cronbach's Alpha
Cau true Ctiat ludng he thong Chat luong thong tin Sii dung he thong Tac dong ca nhan Tac dpng to chile ThLtc hanh KTQT truyen thong Thuc hanh KTQT hien dai ttleu qua doanh nghiep
Kyhi$u SQ
IQ SU II 01 MART MAPC FP
SL bien quan sat lythuyei
5 6 4 4 5 7 9 10
SL bien quan sat piian tidi
4 5 4 4 5 5 7 8
Cronbach's Alpha .878 .839 847 .829 873 .851 .879 .901 Nguon: Tdc gid phdn tich Iren phdn mem SPSSS 20.0
Danh gid md hinh do Iffdng cung ca'p bang chffng ve gid tri hdi tu va gia tri phan bidt. CFA thffc hien loai bd cac bie'n quan sat rieng le tha'p hdn irong so' hdi quy chua'n hda la 0,7 de dat du'dc mffc do phu hdp. Dd tin cay long hdp (CR) va phu'dng sai trung binh trich xua't (AVE) da dffdc danh gia tinh hdp Id, hdi tu dffa trdn cdc lieu chi ma ngffdng khuye'n nghi la hdn 0,7 dd'i vdi CR va 0,5dd'ivdi AVE. (Bang2).
Theo phan tich, cac gia tri CR > 0,7; cdc gia tn AVE > 0,5 va cac gia tri cua he sd' tai tieu chuan >
0.6 cho tha'y, md'i quan he tich cffc giffa cac bid'n quan sal dffdc phat trien de' do Iffdng edc cd'u true.
Cac ty Id quan trgng lien quan de'n cdc chi so' khac
dffdc tim thdy co y nghia d mffc y nghTa p = 0,001.
NhiT vdy, ke't qua phan tich CFA xac nhan thang do dat chuan gid tri hdi tu trong md hinh nghien cffu.
Tieu ehi kid'm dinh gid tri phan biet cua Fomell - Larcker du'a trdn ma Iran lu'dng quan ciia cdc bid'n ddc lap. So sanh can bdc 2 ciia AVE moi can true vdi he sd'tu'dng quan cua ca'u tnic. (Bang 3).
Theo phdn tich, gia tn AVE nhd nha't ciia cac cd'u true (0.723) ldn hdn binh phifdng tifdng quan cao nha't 0.248 (0.87-). Ngoai ra, cac gia tri P_value < 0.05 nen he sd' tifdng quan tffng cap khdi niem cd khac biet so vdi 1 d dp tin cdy 95%. Thff nghiem xac nhdn gia tri phdn biet hd trd md hinh do Iffdng.
Bang 2
Bien tiem an Chat luong he thong Chat luong thong tin SO dung he thong Tac dgng ca nhan Tac dong to chUc Thuc hanh KTQT truyen thong Thuc hanh KTQT hien dai Hieu qua doanh nghiep
. Ket qua kiem tra mo hinh do ludng Tinh on dmh npi bp AVE
0.645 0.542 0.573 0.552 0.585 0.556 0.523 0.544
CR 0.803 0 736 0 757 0.743 0.765 0.746 0.723 0.738
Cronbach's Alpha 0,878 0,851 0,841 0.826 0,873 0,856 0,882 0,905
P-value
...
...
...
...
...
Nguon: Tdc gid phdn lich Iren AMOS 20.0
So 8-Thang 5/2019 399
MAFT II SU SQ IQ 01 MM>C
FP MAPI
,746 .057 .072 .087 072 083 047 .101
Bang
II
.743 023 035 016 011 .067 -.003
3. Ket qua SU
757 045 033 .046 080 -.018
k i e m djnh SQ
.803 .031 .022 096 .000
gid trj phdn biet IQ
.736 .025 .073 -.006
01
.765 .085 .007
MAPC
.723 .110
FP
.738
4.4. Phdn tich mo hinh nhdn tdbdc hai Nghien cffu sff dung md hinh nhdn td' bdc hai, bao gom: 1 ye'u td'bdc cao (trien khai ERPS) va 5 yd'u Id' bac tha'p (cha't lu'dng dich vu, cha't Iffdng thdng tin, sff thda man ciia ngffdi dimg, lac dpng ca nhdn va tac ddng ciia to ehffc). Theo kd't qua phan lich, cdc trpng lai nhan td'cua cac khdi niem bdc 1 deu du'dng va trong gidi han gia tri td't cha'p nhan (01 ^ ERPS: .300; IQ <- ERPS: .304; SQ <- ERPS:
.405; SU ^ ERPS. .463; 11 <- ERPS: .292). He sd difdng dan tff mdi chi sd' de'n cdc bie'n quan sat c6
y nghia va trong sd' hoi quy chud'n hoa dao ddng tif 0,637-0,911, giup duy tri tinh hdp Id va do tin cdy cua cac bie'n quan sat. Nhu" vay, ke't qua do Iifdng quy md va ch! sd' phii hdp chffng minh dff lieu cua md hinh nghien cffu la dang tin cdy. (Hinh 2).
4.5. Phan tich mo hinh cdu trdc Tff md hinh ly thuye't nghien cffu va ke't qua phdn tich so bd, khudn khd' thifc nghiem thong qua sff dung md hinh phifdng trinh ca'u tnic tuyd'n tinh (SEM). VI muc tidu ciia nghien cffu la xdc dinh md'i quan he nhdn qua giffa trien khai ERPS vd Hinh 2: Kiem djnh mo hinh khai niem bgc 2 - triSn khai ERPS
Chat liidng he thong Chat liidng
thong tin Sd dung he thong Tac ddng ca nhan Tac ddng td chile
•<^—-
Trien khai EPRS
f
Absolute Fit
Incremental Fit
Parsimonious Fit Fit Indices
x'df RMSEA
RMR GFI AGFI IFI TLI CFI PNFI PCFI
Results 0.915 0.000 0.11 0 950 0.938 1.006 1.007 1.000 0.831 0.883
Level of Acceptance 10<i2/df<2.0-3.0
< 0.05 - 0.08
<0.08
> 0.8-0.9
> 0.8-0.9
> 0.8-0.9
> 0.8 ~ 0.9
> 0.8-0.9
>0.6
> 0 5 - 0 . 6 Nguon: Tdc gid phdn tich iren phdn mem AMOS 20.0
KE TOAN-KIEM TOAN
Bang 4. Kd't qua phdn tich tinh phu hdp cua mo hinh cdu true Chi so phii hap ctja mo hinh nghien cdu
Absolute Fit
Incremental Fit
Parsimonious Fit x'df RMSEA
RMR GFI AGFI IFI TLI CFI PNFI PCFI
K§lquS phan tfch 1.491 0.039 0.025 0.870 0.855 0 939 0.935 0.939 0.787 0.883
Tieu chuIn phij hdp 1.0 <x2/df<.2 0-3.0
< 0.05-0.08
>0.08
> 0 8 - 0.9
> 0.8-0.9
> 0.8 - 0.9
> 0 6
> 0.5-0.6
Nguon Carmines va Mclver, 1981 Browne va Cudeck, 1993 Hair va cpng su. 2005 Joreskog va Sorbom, 1984 Hair va cong sy, 2005
Bentler va Bonett, 1980
James va cgng su, 1982
HQDN, SEM la phifdng phdp phdn tich phu hdp nha't. SEM phan tich de xdc dinh cdc yd'u Id' nguydn nhan quye't dinh trie'n khai ERPS thanh cdng va cdc hidu ffng trie'n khai he thd'ng de'n HQDN. (Bang 4).
Thd'ng ke chi sd'die'm RMSEA phu hdp (0,039
< 0.05 ~ 0.08). Chi sd diem GFI va AGFI (0.870 va 0.855 > 0.8 ~ 0.9) phii hdp. Chi sd did'm sd IFI, TLI va CFI (0,939,0,935 va 0,939 > 0.8 - 0.9) deu tren 0,9, cho thd'y sff phu hdp giffa md hinh ca'u true tuye'n tinh va dff lidu. Cdc chi so' do dffdc dieu chinh theo ty le ciia md hinh PNFI va diem sd' PCFI la 0,787 va 0,883 > gid tri de xud't la 0,60, mffc dp phan tich cu phap dffdc cha'p nhan.
Chi-square tu'dng dd'i (jl = 1.491 (df = 810, p - 0,000)) trong pham vi chap nhdn (1.0 < 1.491 < 2.0
Ngudn: Tdc gid phdn tich tren phdn mem AMOS 20.0
~ 3.0). Nhif vay, td't ca cdc chi so' phii hdp, hd trd md hinh cd'u tnic tuye'n linh phii hdp td't vdi dff lieu.
Ngodi ra, cdc gia tri thd'ng ke SMC va chi so' phii hdp khde chi ra kich thu'dc cac bie'n quan sat ndi sinh dffdc giai thich bdi cac bie'n tiem an ngoai sinh trong md hinh ca'u triic tuye'n linh. Xet ve mffc do giai thich, md hinh nay giai thich 45,3% phffdng sai ve thac hdnh KTQT truyen thd'ng, 24,8% ky thual thffc hanh KTQT hien dai va 32,6% phu'dng sai HQDN. Td't ca cac dffdng dan giffa trie'n khai ERPS thanh cdng, thu'c hanh KTQT va HQDN deu cd y nghia tich cffc. (Bang 5).
5. Kd't ludn
Nhffng phdt hidn tff nghidn cffu nay ddng gdp cho cac tai Hdu lidn ke't quan trong giffa trien khai ERPS thanh cdng (lOE). thffc hanh KTQT va Bang 5. Ket qud phan tich mo hinh dffdng ddn
Gia thuyet Hia Hlb H2a H2b
Moi quan h$ glQa cac nhan to trung Mti lOE -^ MAPT lOE -* MAPC M A P T ^ F P MAPC -* FP
H$ so dudng dan .673 .498 .336 .362
OR 5.049 5.000 5.818 5.621
pvalue
...
...
...
Ketqua Hotro Ho tro Hfftra Hotro Ghi chu:"* p < 0.001. " p<0.01,* p< 0.05 level of significance
So 8-Thang 5/2019 401
HQDN bang cdch khdm phd HQDN nhff mdt bie'n Nghien cffu cung ddng gdp cac bdng chffng chiing phu thuoc va ket qua boat dpng phu thudc vao mffc minh thffc hanh KTQT truyin thd'ng va hien dai do lidn kd't giffa cac ye'u td' mdi trffdng (ben ngoai) dang dffdc sff dung de tang cffdng HQDN trong bd'i va cae yd'u td' to chffc (ndi bd). Trong nghidn cffu canh kinh td'Viet Nam. Trong do, thffc hanh KTQT nay, trie'n khai ERPS thanh cdng (DIE) dffdc coi la iruyen thdng giff vai trd quan trong trong vide cai ye'u td' ben ngoai va thffc hanh KTQT dffdc coi la thien HQDN tff quan die'm cua cdc nha quan ly tai ye'u td' ben trong. chinh va ke' toan. Nghien cffu phdt hien tam quan Trong bao eao nay, chiing tdi sff dung md hinh trong ciia cac bidn phap hieu qua tdi chinh ma con thanh edng IS ciia DeLone va McLean (1992) la cac bidn phdp hieu qua phi tai chinh trong viec ddnh gid mffc dp thanh cdng trong giai doan trie'n ndng cao HQDN ciia cdc to chffc.
khai ERPS ciia cac to' chffc tai Viet Nam. Nhin Vi vay, nghien cffu nay da cd' gang ddng gdp chung, chd't lu'dng he thd'ng va cha't Iifdng thdng tin mot sd' cd sd ly thuyet lien quan de'n quan diem la hai kich thifdc caide'n hieu sua't thanh cdng quan ngdu nhien ciia ly thuye't td' chffc va ihUc hanh trpng trong giai doan hdu trie'n khai cua cdc ERPS. KTQT de nang cao hidu qua id' chffc •
Lift cdm <fn:
Nhom tdc gia trdn trgng cdm ffn Triing Dgi hgc Cong nghiep Thifc phdm TP. Ho Chi Minh dd giiip dd vd tgo dieu kien de hodn thdnh nghien cdu ndy.
TAI U^V THAM KHAO:
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Information Systems Research, 3(1), 60 - 95.
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Ngay nhan bai: 5/4/2019
Ngay phan bi^n danh gia va sffa chffa: 15/4/2019 Ngay thS'p nhan dang bai: 25/4/2019
402 So 8-Thang 5/2019
KEIOAN-KIEMIOAN
Thdng tin tac gia:
1. PGS.TS. TRAN PHlTOlC
Tri(((ng Dai hoc C9ng nghiep ThuTc phS'm TP. Ho Chi Minh 2. ThS. NGUYEN VAN TAM
Trtfdng Dgi hoc Van Lang 3. ThS. L Y PHAT ClTCiNG
Trtfcfng Dai hoc Ngoai ngif - Tin hoc TP. H 6 Chi'Minh
RELATIONSHIPS AMONG THE IMPLEMENTATION OF ERPS, THE PRACTICE OF MANAGEMENT ACCOUNTING
AND THE BUSINESS EFFICIENCY
• Assoc.Prof.Ph.D TRAN PHUOC Ho Chi Minh City University of Food industry
• IVIaster. NGUYEN VAN TAM Von Lang University
• IVIaster. LY PHAT CUONG Ho Chi Minh City University of Foreign Languages
- information Technoiogy
ABSTRACT:
This study is to analyze the relationship among the implementation of enterprise resource planning system (ERPS), the practice of management accounting and the business efficiency in Vietnam. The main objectives of this study are (1) Testing successful information system models, (2) Analyzing the relationship between the successful implementation of ERPS and the practice of management accounting and (3) Analyzing the relationship between the practice of management accounting and the business efficiency. The study's results are expected to help management levels to understand financial and non-financial measures for assessing business efficiency when implementing ERPS.
Keywords: Implementing the ERPS, successful and effective information system model, business efficiency.
Sd8-Thang5/2019 A03
