Nghidn cijib trao a6i Do vay, viec van dung ke toan
ngudn nhan luc mdt each hieu qua dd phat huy vai tro vdn co ciia no la digu can thidt hien nay, dg giiip cac DN Viet Nam co the thanh cdng tiong bdi canh toan cau hoa va hdi nhap kinh te qude te.
Song dg cd the iing dung va ttign khai HRA ttong DN, thigt nghi, can phai co 16 trinh cu thg va cin CO su tham gia tir phia Nha nude va cae eo quan chiic nang;
eac DN ciing nhu cac co sd dao tao ttong ngn kinh te. D
Tdi lieu tham iihao 1 Bavah, K, & Jokar, I. (2014) A new approach for measuring human resource accounting. Management Science Letters, 4(2), 335-340
2 P. Usha, (2013), Human resource ac- ccounting- international developmental im- plications for measurement of human capital, IntemationalJournal of Social Sci- ence & Interdisciplinary Research
3 Fariborz Avazzadehfath (201!),De- ctsion-Making Based on Human Resource Accounting Information and Its Evaluation Metho,Asian Journal of Finance & Ac- counting
4. Remi Chukwudi Okeke, (2016), Human capital accounting: A literature re- 5. http://www.pondiun i, edu. in/storage/d de/down loads/hrmiv_hra.pdf
6. Kaitlin McKenna va cpng su (2012), Accounting for Human Capital- Is the Bal- ance Sheet Missing Something'^Interna- tional Journal of Business and Social Science
7 Alanwunmi Abiodun Jelil, (2014), op- timizing the effectiveness of financial re- porting through human resources accounting, International Journal ofAc- counling Research
S.https //www.academia edu/9632844/I mpact_of_Measunng_and_Reporting_Hum an_Resowce_on_Investm en t_Decmons_in _Sri_Lanka
9. http .//lyluanchinhtn vn /home/index php/tu-dien-mo/item/JSS- nguon-nhan-luc-va-phat-trien-nguon-nhan- luc.html.
N a n g cao ch^t iirong t h d n g t i n if4 t o a n cho doanh nghiep
c^^Ths. Nguyen Quynh Trang*
Nhdn: 20/12/2019 Bien tap: 02/01/2020 Duyet dang. 12/01/2020 Chat iwang thong tin, trong do co thong tin ketoan la van de dWdc quan tam hang dau trong hoat dong quan tri doanh nghiep va cac nha nghien culi. Bai viet he thong lai cac quan diem ve tieu chuan do lu&ng chat thong tin ketoan, tii do de xuat mo hinh nghien CUXJ tac dong cua cac dac tfnh chat tu'cfng thong tin ketoan den qua trinh ra quyet dinh ciia doanh nghiep. Vdi ket qua ta mo hinh nghien cuV dat difdc, bai viet difa ra mot so gdi y dinh hddng gop phan nang cao chat ItfcSng thong tin ketoan cho cac doanh nghiep.
Tit khoa: Chat Iddng thong tin ke toan, ra quyet dinh.
thach thiic Itin ddi vdi cac DN (Dang Van Thanh, 2019).
2. Cac quan diem ve tieu chuan do ludng chat lirang TTKT
Chat lupng thdng tin la mdt khai niem rdng, bao triim nhidu dac tinh cu thg tuy thupc vao nhu cau va bdi canh cu the cua ngudi sir dung. Trong cac nghien ciiu da cdng bd, van dg ve chat lucmg thong tin xem xet dudi goc do chu
tm va 1. Dat vSn de
Thdng tm ke toan (TTKT) la mpt ttong nhirng thdng tin co ban, quan trpng giup cho nhiing ngudi su dung thdng tin co nhiing danh gia, nhin nhan khach quan vg boat dpng cua doanh nghiep (DN) dg c6 thg dua ra eac quygt dinh can thiet.
Diing tren goc do quan ly DN, TTKT CO chit lupng khdng chi la CO sd dg danh gia hieu qua cong tac ke toan ma con dupc xem la cdng
cu quan trpng hd tip cac nha quan ydu la ngudi su dung thdn]
ly ttong viec lap ke hoach, nang dac diem thdng tin.
cao hieu qua su dung cac ngudn D6i vdi ngudi su dung thdng luc, to chirc didu hanh, giam sat cac tin, theo Kahn & Strong (1984, boat ddng va dua ra cac quydt dinh, 1998) "Chit lugng thdng tin la dac gop phin tang hieu qua kinh doanh tinh cua thdng tin de giiip dat dupc va kha nang canh ttanh cua DN. cac yeu ciu hay sir mong dpi cua Thidu thong tin hoac thdng tin ngudi sir dung thdng tin". Cimg thigu su ehinh xac, minh bach, do quan diem vdi Kahn & Strong, nil ro cac quydt dinh se rit Idn, Vi theo Huang, Lee, Wang va cdng sv vay, vide nang cao chat lugng (1999) "chat lupng thdng tmco thd TTKT ludn la mpt yeu ciu quan dinh nghia la thong tin phu hpp cho trpng, cip thigt va ciing la mdt viec sir dung cua ngudi su dung
* Tnidng Bai hoc Thtrong mai
qapcht^itotm&^i^mtodJisotMng 1*2/2020 ^ 3
Nghien cihi trao ddi
thdng tm". Day co thg dupc coi la nhiing quan digm phd bidn nhat vg chit lupng thdng tin, vi nd xuat phat tir cac nghidn ciiu co tinh kinh dign vg chat lupng cua Deming (1986), Juran and Gryna (1988), Figenbaum (1991), KhaHl va cdng sir (1999)...
Eppler & Wittig (2000) eho rang, viee do ludng chat luong thdng tin c6 tinh cam tinh va sir khac biet giiia thdng tin yeu cau va thong tin dat dugc cang nhd thi chat lupng thdng tin cang cao. Ndi each khac, chit lugng thdng tin phu thupc cam nhan cila ngudi sii dung thdng tin (Knight & Bum, 2005).
Didu nay cd thg dupe Iy giai ro rang rang, cung mdt thdng tin nhu nhau, nhung ngudi nay cho rang the la tdt, nhung vdi ngudi khac lai khdng phu hpp. Hoac ciing mot thdng tin nhu nhau, ndu dugc lay tii ngudn chinh thdng thi ngudi sir dung cd the cam thiy tin tudng hem tir nhimg ngudn Ichac vi khd kiem chiing ngudn goc.
Ve khia canh dac diem thong tin, chit lupng thdng tin dugc hieu la sir dap iing cac dac didm ky thuat hay ygu cau (Wang& Sttong, 1998).
Dudi gdc dp nay, viec nghidn edu, xem xet cac dac tinh cita chat lugng thdng tin va phan loai no thanh cac chidu tidu chuin dugc ca nhung nha nghign cuu hgc thuat va ca cac td chiie ung dung thuc tg thuc hien nhidu hem ca. Theo do, cac dac didm do ludng chit lugng thdng tin dupc phan thanh cae chidu tigu chuan chu ygu lit:
Bdn chdt ben trong cda thong tin (Intrinsic IQ): Chigu phan loai nay dg cap tdi nhirng dac tinh co ban nhit cua chit lugng thdng tin.
Do la tinh chinh xac, Unh day dii (theo nghia thdng tin khdng bi bo sdt hay khdng dugc phep xu ly tir nhiing ngudn dii lieu khong day
dil), nhat quan cua tinh toan, xir ly thdng tin; tinh khaeh quan eua thdng tin va su tin cay cua ngudn goc dil lieu tao thong tin.
Boi cdnh cua thong tin (Con- textual IQ): Chidu phan loai nay nbin manh ygu cau ehat lugng thdng tin can xem xet trong bdi canh cua mue tidu va boat dpng dang thuc hien. Nd can dam bao tinh thich hpp, kip thdi, day du (day du theo nghia la eac thdng tin chi tigt can du va phii hpp vdi muc tigu dang thuc hien), thich hgp vg mat sd lugng thdng tin dd cd thg gia tang gia tri thdng tin.
Bieu hien cua thong tin (Rep- resentational IQ): Chidu phan loai nay nhan manh tdi yeu cau thdng tin can dupc the hien tiong mot hinh thite eo the giai thich dupc, hidu dupc, ro rang, sue tich, nhat quan, so sanh dupc ddi vdi ngudi
su dung thdng tin. Trong mdi tiudng ling dung cdng nghe thong tin, vi dir lieu luu trir ttong he thdng tiieo ngdn ngii nhi phan, nen ehigu phan loai nay nhan manh tam quan trgng ciia viec thdng tin can dien dat va thd hidn ttong each thiic c6 thd dign dat dugc, de higu va co the de dang tigp tuc xir ly ddi vdi ngucri sii dung.
Cd the truy cap dirp^c cua thong tin (Accessibility IQ): Chidu phan loai nay nhan manh ttong mdi trudng img dung cdng nghe thdng tin cac dii lieu, thdng tin can dupc luu trii ttong each thiie dg nguoi sii dung CO thg truy cap dugc, ket ndi dugc dg tim kiem va truy cap thdng tin nhung phai dam bao an toan, an ninh (hinh 1).
Bdn chidu phan loai dac tinh ciia thdng tin dupc danh gia la bao phu hoan toan cac khai nigm ciia
Hinh 1. Md hinh chk lu^ng thong tin theo Wang va Strong (1996, P.20)
tJang tin c^y Chinh xae Khach quail Co nguon goc
Gia tri gia lang Thich hap Kjp Ihoi So li^u phCi hop
Dc hieu De diing phan Lich Trinh baj nhai Trinh biiy sue lich Co Ihe so sanh
Truy c^p duijc An toan tmy cjip
Bang 1. Mo hinh PSP/IQ cua Kahn and Strong va Wang (2002, P.1S8|
Chat liTiima
Chat lircmg d|th vy
Dgl yeu cau nhu thiel ke san pham Chieu chat lugng thong tin:
Thong tin lot - Chinh xac, khong sai sot - Daydu
- Hinh thiic nhat quan va phii hop
Chieu chit liiqoig thong tin;
Thong tin tin cay - Kip thcii - An toan
D^t su mong diji cua ngit&i sir dyng Chiiiu chat lugng thong lin.
Thong tin hiiu ich - So lugng phii hijp voi myc dich dang thyt hi?n
- Thich hgp, phu hgp voi myc dich dang thyc hi?n - Co the hieu dugc - Co the dien dgl dugc
• fChach quan Chieu chat luong thong tin.
1 hong lin CO the su dyng duoc - Su lin cay
Co the truy cip - De dang sii dyng - Co nguon goc lot, im cav
£ 3 '%pchi VeiomiS;'Kiemtodnsothang h2l2020
Hghien cihi trao a6i chat lupng thdng tm. Do vp, no
rSt huu ieh cho vide phat tridn cac khai niem vg chat lugng thdng tin.
Tuy nhien, vigc phan loai nhu vay l^i bi danh gia lit khdng thuc sir huu ich ttong vide xac dinh nhung ygu to nao can de nang eao chat lugng thdng tin (Naumann &
Rolker, 2000). Md hinh thirc hien san pham va dich vu cho chat lugng thdng tm PSP/IQ (Product and Service Performance Model for Information Quality) cua Kahn, Sttong & Wang (2002) giup tra Idi dupc cau hdi nay dd dang hem (Yoruk & Ercan, 2006).
Kahn, Sttong & Wang (2002) da xay dung md hmh PSP/IQ dua tren 2 nguydn tae eo ban la: (1) Quan ly chSt lupng toan bd (TQM), nghia la chat lupng ngoai duge danh gia dua ttdn ban than ndi dung nhu thidt kd, hay cac tieu chuan ciia chinh san pham thdng tin thi eon dupc danh gia ttgn su dat dugc mong dgi hay cam nhan cua ngudi sii dung san pham thdng tin; va (2) Theo nguygn tac eiia thi trudng thi CO su phan biet giua chat lupng san pham va chat lupng dich vu. Dua vao hai nguygn tac nay, md hinh PSP/IP md ta chat lupng thdng tin gdm 2 phSn va chia thanh 4 chigu chat lugng thdng tin, va dugc md ta dbang 1, tiang 56.
Nam 2005, Knight & Bum da thuc hien mot tdng hpp tir 12 nghien cuu trong khoang thdi gian tir nam 1996 den 2002 ciia cac tac gia Dedeke (2000), Naumann &
Rolker (2000), Zhu & Gauch (2000), Leung (2001), Eppler &
Wittig (2002)... Theo dd, cd tdi 20 dac digm do ludng chat lugng thdng tin dupc dd cap trong cac nghidn euu (bang 2).
Theo quan digm quan tri cdng nghe thdng tin (COBIT), ttong bdi canh Cudc Cach mang Cdng nghe
4.0, vdi su phat trien cua khoa hpc ky thuat va cdng nghe thdng tin, cac DN cd thg khai thac va van dung cac phuong tien ky thuat xu ly thdng tin hien dai dg thay ddi hoan toan quy trinh td chiic he thdng thong tin quan ly ciia minh.
Vi vay, khi dd cap ddn van dg ehat lupng thdng tin, ngoai cae tigu ehuan dam bao ndi dung tbdng tin chinh xac, day dii thi can quan tam ddn cae khia canh lign quan dgn ndi dung thong tin va eac van dg vg dp tin cay cua thdng tin, gian lan thdng tin, an toan, bao mat thdng tin va san sang eiia thdng tm ddi vdi ngudi su dung. Chat lupng thdng tin trong mdi trudng img dung cdng nghg thdng tin dupe danh gia qua 7 tidu chuan la: Huu hieu, hieu qua, bao mat, toan ven, sSn sang, tuan thii va dang tin cay.
TTKT bao gdm tat ca eac thdng tin lidn quan ddn tinh hinh tai chinh va hoat ddng kinh doanh ciia DN, do bp phan kd toan thu thap, xir ly, phan tich va cung cap thdng qua he thdng bao cao kg toan, bao gdm bao eao tai chinh va bao cao quan tri. TTKT ve ban chit la thdng tin, la mdt bd phan eau thanh tiong he thong thong tin quan ly DN. Vi vay, cac tieu ehudn do ludng chat lugng TTKT cung dugc xay dung va phat trien ttgn ngn tang cac tigu chuan Bang 2. Cac dac diem do lu-dng hffp tir Knight & Burn (2005)
chat lupng thdng tin. Ngoai eac tigu chi danh gia chat lugng thdng tin ndi chung, chat lugng TTKT c6 thg cd nhung dac thu rieng xuat phat tir chiic nang thdng tin va kiem tta ve su hinh thanh va van dpng cua tai san. Trong phan tiep theo ciia bai vidt, chiing tdi he thdng cac tieu chuan de do ludng chat lupng TTKT theo quan didm ciia cac nha nghign cim, thuc hanh kg toan va cac td chiic, hiep hdi nghd nghiep.
Theo quan diem ctia cac nha nghien cuu, chat lupng TTKT la mdt khai niem phiic t^p (Schiper va Vmcent, 2003, P99). Dimg tten cae gdc dp sii dung TTKT cho cac muc dich su dung khac nhau, quan didm ve cac tieu chuan do ludng chat lupng TTKT ciing khac nhau (Al- Hakim, 2007).
Doi vdi nha quan tij DN, TTKT cung cap cd anh hudng true tiep dgn viec ra quyet dinh cua hp. Vai tto ciia ke toan ttong viee cung cap thdng tin cho cac nha quan ttj la lidn kgt cac qua trinh quan ly vdi nhau va lign kdt DN vdi mdi trudng ben ngoai. Nha quan tri cin TTKT de xac dinh muc dich kinh doanh, tit do, dua ra cac quyet dinh dd danh gia hieu qua thuc hien, quyet dinh thirc thi va digu chlnh qua trinh thuc thi neu thiy can thiet nham giup eho boat dpng kinh chat lu'O'ng thong tin theo tong
So Ian dirge ile cap t r o r e cac
nghien cuu
Co the hieu dugc
lo inn dirge de cap trong cac iighiin eihi
(NguSn • Tdc gid tdng hop tir nghien cm, cua Knight & Burn, 2005)
qap chi ketoan &m£mtommthMg h2/2020 E |
Nghi6n cuti trao floi
doanh ciia DN mang lai hieu qua eao hon. Do vay, can dat ra nhirng ygu cau vg chat lupng thdng tin nham dam bao TTKT cung cap diing ndi dung, diing ddi tupng sir dung, dimg thdi gian quy dinh, ddng thdi can ddi hgp ly giua chi phi va Igi ich. Dudi day la bang tdng hijp mdt sd nghien ciiu ve cae tieu chuan do ludng chat lupng TTKT ttong mgt so nghidn ciiu da cdng bd tten the gidi (bang 3).
Co thd thay, theo quan diem cua cac nha nghign euu, de TTKT dam bao chat lupng va la ngudn thdng tin huu ieh ddi vdi DN thi cac thupc tmh cua chat lugng TTKT dupe de cap chii ydu la: Phu hop, chinh xac, kip thdi va diy dii.
Ve phia cac to chirc nghe nghiep, Hdi ddng Chuan muc Ke toan tai chinh Hoa Ky (FASB) da cd nhigu cdng bd hudng den viec lam ro cac thanh phan va tidu chuan cau thanh nen chat lugng TTKT (1980, 1993). Theo FASB, chat lupng TTKT dugc thd hien bdi viee TTKT phai co kha nang tao ra su khac biet giiip cho ngudi su dung thdng tin cd thg hieu dugc va dua ra cac quygt dinh thong qua eac du bao vg kgt qua cac sir kien ttong qua khu, d hien tai hay tuong lai (2010). Tren quan digm do, FASB da dua ra 2 nhdm dac didm vg ygu cau ddi vdi chat luong TTKT: Nhdm dac didm co ban gom tinh thich hgp, tinh dang tin cay va nhom dae didm thii yeu gdm tinh nhat quan va tinh eo thg so sanh dugc. Thdng tin ehi dupc xem la thich hgp ndu no Hen quan den ITnh \Trc va muc dich cua ngudi su dung ciing nhu eung cap nhiing tign va phan hdi cua ngudi sd dung va ludn san sang dupc cimg cap cho ngudi su dung.
Thdng tin trinh bay mpt each trung thuc, trung lap ndi dung ciia su
kien va cd day du bang chiing dg kigm tta tinh xac thuc thi duac xem la dang tin eay. Tinh thieh hgp va tinh dang tin cay cd mdi quan he vai su nhat quan ttong viec do ludng, trinh bay va so sanh cac ket cpia eua mdt DN theo thdi gmi va giiia eac DN vdi nhau.
Theo quan diem eua Hdi ddng Chuan muc Kg toan qudc te (lASB) ve cac tigu chuan do ludng chat lugng TTKT dugc Oinh bay ttong khudn mau xe khai niem bao cao tai chinh (2001), chat lugng TTKT dugc do ludng bdi 4 dae tinh: tinh thich hgp, tinh dang tin cay, tinh cd thg hidu dupc va tinh CO thd so sanh.
Cudi nam 2010, giai doan dau tien ciia Du an Hdi tu lASB va FASB dupc hoan tat vdi viee thdng nhat cac van dg lign quan den eac tigu chuan do ludng chat lugng TTKT. Trong du an nay. hai dac digm CO ban de do ludng chat lugng TTKT la tinh thich hgp va trung thuc. Ngoai ra, bao cao ciia lASB va FASB ciing dua ra 4 dae digm lam gia tang chat lugng TTKT la: cd thg so sanh, cd the
kigm chung, kip thdi va cd the hi&i dugc; 2 han che gidi ban ciia chit lugng TTKT la ttpng ydu va can nhac giiia lgi ich va chi phi.
Trong Khudn mau khai niem ve bao cao tai chinh (Conceptual Framework for Financial Repon- ing 2013 va 2018), cae dac tioh do ludng ehat lupng TTKT khoDg cd sir thay ddi so vdi quan diem dugc dua ra ttong du an hpi tu lASB va FASB.
Tai Viet Nam. chua dg cap den khai niem "dac diem chat lupng"
eua thdng tin. Tuy nhign, van ^ do ludng chat lupng TTKT daac trinh bay d ngi dung "cac ygu cau cabaD ddi vtii ke toan ttong Chuan muc Kg toan Viet Nam sd 01 (VAS 01 - Chuan muc chung). Theo do, 6 yen cau ddi vai TTKT dd TTKT trd na thuc su huu ich ddi vai ngudi su dung, dd la: trinh bay trung thuc.
khach quan, day dii, kip thdi, dl hidu va cd thd so sanh.
Qua tdng hgp cac tieu chuan da ludng chat ludng TTKT theo quao didm ciia cac td chuc nghg n^q>
va cac nha nghien cuu, cd thg nit n mpt sd nhan xet sau:
Bang 3. Cac nghien CLFU ve tieu chuan do lu'd^g chat lircmg thong tin ke toan
C i e Hen ehnan do InornE CLTT kc toiii
Chtnlixac. d a j d u . nhai quan ^'a kipttKri Scdera, Gable. &. d a n (20<M), De sit dtmg, de hieti. Aicli l i ^ va nhai qi Validaed measure for IS
Pener. DeLone, & McLean (2008). L'pdawd DeLone and McLean IS Success Model Al-Mara3fy& Anati (2013)
Chinpi \ac. pbu hop, mach l^c. da\ dii, nhii quan.
khong chtra loi, dc hieu, khach quan. ctiinh xac ve di6i Thich hop. de hiei;, rfiinh xac, n h ^ quan, loan ven. k)p ihm. de su dung .
Kha nang ti^ c^n. do chinh xac. hiong ihone tin, nh^
quan, nitmg tfiich. boan diinJi, dai dien. de hieu, kboog CO lot, CO Ibe giai thich, khach quao, lien quan, bao tn|t Chinh xac, do tin c ^ ' , kjp thoi. miic do lien quan, d^
biiu va CO sn can bang faOacac dac diem chit Immg.
(Ngudn: Nhdm tdc gid tong hgpi
P I qdpchi^etodnS^t&ntodns6thwigl-2'^)20
Nghien cihi trao fldi (1) Chat lugng thdng tin ndi
chung, ehSt lupng TTKT ndi ridng la mdt pham trii rpng, Mac dii cd r4t nhieu tidu chuan dupe dua ra, nhung CO mpt sd tieu chuan ludn dugc nhan manh nhu tinh thich hgp va tinh kip thdi va tinh chinh xae.
Cd su tuong ddng tiong quan didm giiia FASB va lASB vd tinh dang tin cay, giiia du an hdi tu lASB&FASB vdi VAS vd tinh chat cd thd SO sanh va trinh bay trung th\rc,... Chiing tdi cho rSng, day ehinh la nhirng ndn tang chinh yeu cita chdt lupng TTKT.
(2) Cdn mdt sd didm chua tuang ddng tiong quan didm cua cac td chiic nghe nghiep va cac nha nghien cuu vg cae tieu chuSn do ludng chat lupng TTKT xuSt phat tir muc tieu khac nhau trong bdi canh sii dung khac nhau. Chang ban, sy khae biet trong md hinh do ludng ehat lupng TTKT eua lASB va FASB, xuk phat tir su khae nhau trong quan diem ciia 2 td chiic nay ve ddi tugng uu tien hudng den. Muc dich ciia FASB la hudng den viec cung cap thdng tin danh gia vd thdi gian va tmh khdng chac chan ciia cac ddng tign va cac ngudn lire kinh td cho nha dau tu, chu ng. Trong khi do, lASB uu tidn muc dich cung cap thdng tin vd tinh hinh tai ehinh, ket qua boat ddng san xuat kinh doanh va su thay doi tinh hinh tai chinh, thdng tin ve kdt qua cua viec quan ly eiing nhu thuc hien tiach nhiem giai trinh eua ngudi quan ly lam co sd cho viec quydt dinh tiep tuc dau tu hay tigp tuc bd nhidm ngudi quan ly cua cac ed ddng,...
(3) Khi tdng hpp cac md hinh do ludng chat lupng bao cao kd toan eiia gidi nghidn ciru va cac td chuc nghg nghigp, chiing tdi nhan thay, cac tigu chu5n do ludng chat lupng TTKT dugc de cap dgn da tap trung vao cac yeu cau:
Ygu cau vd ndi dung thdng tin:
chinh xac; diy dii; cd thuc; kip thdi; thich hgp,...
Ydu can ve phuong phap ghi nhan va xu ly thdng tin: nhSt quan;
khach quan,...
Yeu eau vg trinh bay thong tin:
cd thg hieu dugc, e6 the so sanh,...
Neu xet theo quan digm vg cac ehigu tieu chuan cua chat luiang thdng tin thi eac dac digm nay da thoa man dugc 3 chigu la ban chat cua thong tin, bdi eanh cua thdng tin va bieu hidn (trinh bay) cua thdng tin. Chieu thii 4 (lien quan den truy cap thdng tin) khdng duoc dd cap d day vi xuat phat digm ban dau la tap trung vao chSt lugng thdng tin trdn bao cao tai chinh, de cung cap cho eac ddi tupng ed lign quan vg mat lgi ich true tidp hoae gian tiep vdi DN trong mdi trudng ke toan xu ly bang tay. Nhiing yeu eau lien quan ddn tinh bao mat va sir an toan truy cap, tuy it xuat hien trong cac nghien ciiu nhung xet trong bdi canh hidn nay, Cudc Cach mang Cdng nghiep 4.0 va hdi nhap qudc tg da tac ddng manh me den quan tri ndi chung va he thdng TTKT ndi rieng. Khac vdi kd toan thu cdng, chSt lugng thong tin khdng chi dirng d vide dap iing ban chat ciia thdng tin, bdi eanh ciia thdng tin va bidu hien eiia thdng tin ma v§n dg truy cap an toan thdng tin r4t quan trpng. Thdng tin can dupc luu trir trong each, la tieu chuan ygu ciu cung cap dii thdng tin thich hpp cho quan ly didu hanh hoat ddng DN va thuc thi cac trach nhidm lien quan quan trong lap bao cao.
Muc dich eua chiing tdi trong nghign ciru nay la tim hieu su tac dpng eua cac dac tinh chit lupng TTKT dgn qua trinh ra quyet djnh
ciia DN, doi tupng sir dung TTKT ma ehiing tdi hudng ddn la ngudi phu tiach cdng tac ke toan va lanh dao cac DN. Day la 2 nhdm doi tupng cd nhu ciu Idn nhit va quan tam nhidu nhit ddn chit lugng TTKT hd tip cho viec ra quyet dinh. TTKT cung cap cho qua trinh ra quygt dinh eua DN dupc hieu la nhiing TTKT quan tri, khdng cdng bd rdng rai ra bdn ngoai ma chi dugc su dung tiong npi bp, phuc vu cho qua trinh ra quyet dinh eiia cac nha quan ly ben tiong DN,
Dg dua ra quygt dinh, TTKT cung cap cho nhung nhdm ddi tugng nay khdng chi la nhirng thdng tin qua khii, phan anh cac nghigp vu kinh tg da phat sinh va thuc su hoan thanh, ma nhung thdng tin du bao tuong lai ciing thuc sir rat can. Ddi vdi nhung thong tin nhu vay, rat kho dd dam bao day du cac ygu cau chat lugng theo quan diem cua cac td chiic nghe nghigp. Chang ban nhu ve tinh chinh xac, thdng tin du bao tuong lai rat khd dd chinh xac tuyet doi, ma chi cd the dat ra ygu cau ddi v<ii bp phan cung cap thdng tm cin phai tuan thu cac nguyen tic de giam thieu den miic thap nhat sai sd cd the cua thong tin, dam bao cho thdng tin khi cung cap se bam sat va the hidn duoc ban chat cua mpi boat ddng kinh td phat sinh tiong DN.
Khi phdng van ngudi phu trach edng tac kd toan va lanh dao cac don vi vd yeu cau ddi vdi chat lugng TTKT ddi vdi qua trinh ra quyet dinh. Nhin chung cac y kidn ddu cho rSng, TTKT se thuc su hiiu ich ddi vdi DN neu nd thoa man dugc mpt sd cac ydu cau nhu:
(I) Dugc cung cap day dii, kip thdi theo yeu ciu quan ly cua timg hoat dpng, bd phan, cdng viec,....
nhim phuc vu cho vide lap kd i(&^iM torn SO thdng 1+2/2020 ^ 3
Hghien cihi trao ddi
hoach, lap dinh miic, lap du toan, kigm tra, giam sat, danh gia va ra quyet dinh.
(2) Chi tigt, cu thg; cd tinh logic va so sanh dupc nham nhan dien thdng tin nhanh, chinh xac.
(3) Mang tinh bao mat, bdi no anh hudng true tidp ddn tinh dpc lap ciing nhu kha nang eanh tranh eiia DN.
Vi vay, trong md hinh nghien ciiu du kidn cua minh, chiing tdi se khong su dung hoan toan md hinh do ludng ehat lugng TTKT ciia bit ky mpt td chiic nghd nghiep nao ma lira ehpn cac tieu chuan do ludng chit lupng thdng tin theo quan diem cua kigm soat cdng nghg thdng tin (COBIT®). Chung tdi cho ring, 7 tidu chuin do ludng chat luong thdng tin theo quan didm nay dam bao bao tnim toan bd cac ydu cau ve chit lupng theo quan digm ciia gidi nghign ciiu va cae td chiic nghg nghiep. Theo dd, cac tigu chuan do ludng chat lugng TTKT bao gdm:
Thu nhat, cdc tieu chudn lien quan den yeu cau ve chdt Iwg^g thong dn:
Hieu hieu (Efficiency): Thdng tin dugc coi la hiru hidu ndu phii hpp vin ygu can xu ly kinh doanh ciia ngudi su dung; dap ung kip thdi, chinh xac tiong tinh toan sd hpc, nhit quan phuang phap tinh theo nhiing phuong phap kg toan da ehpn lira va hiiu ich eho viec ra quyet dinh kinh td theo diing cac phuang phap kg toan lua ehpn.
Nhu vay, nd dap iing viec tuan thii cac quy dinh, ygu cau kg toan quan tri, chuin muc kg toan tai chmh, N6 dam bao chigu ban chat tbdng tin va bdi canh sir dung thdng tin.
Hieu qud (Effectiveness): La tieu chuin lien quan tdi dam bao su dung cac ngudn luc (con ngudi.
Bang 4. Cac cau hoi khao sat
Tinh hfru hieu cua thong (in ke todn (EITiciency)
Tinh hifu qua <
thSng tin k£ ti (EfTecliveness)
Tinh ban m | l i thong tin ke ti (ConHdentiahty)
Tinh toan v^n cii a thong tin ke toin (Integnty)
Tinh san sang cua Ihong tin ke loan (Availability)
Tinh dang tin c$y ciJa thong tin ke toin (Reliability)
Thong tin ke taSn dugtc ghi chep va bao cao kip thai cho d tugng
Thong lm ke toan cung cap cac gia dinh v:
ho trg vigc [^ quyit djnh.
Thong tin ke loan cung cap day du thong lii quyet dioh.
Thong i'mkEYoan cung c5p thich h.;p de danh gia linh hinh thijc hi?n kg hogch va higu qua hogt dgng ciia doanh nghigp
Vigc su dyng cac nguon lyc (con nguoi, thiet bj, co so ha tang, phin .,.) trong qua trinh thu lb uly. o Ihong tin dam b ^ hgp ly.
Lgi (ch thu dugc ttr vijc su dung lliong tm luon Idtn hon chi phi cho
quilTinb tbu thap, xul^ vJitjiolhonBim. r — Thong tm, so lieu ke loan cung cap phu hgp voi timg tinh huong ra
quyll dinh cti th€ cua iCmg cap nlia
Thong tm, so ligu kS toin cung cip co the de ding tiep tuc xu ly iiA ngiidi sii dung.
Co phan chia trach nhigm, quy djnh va kiem soal quyen truy e^p Ihong cho time ca nhan va bg phjin I'enqi
Nguin su dyng hgp phip co the de dang ket n
Thong lin ke toan dirge luu giir an toin, kh6ng thS truy c4p hay cflng
^heg.
Thong iin chi dugc phep xda, sira, bo sung hojc huy bdi nhOng do!
tugng ditgc phep va ph^ dam t>30 dg chinh xac trong qua trinh dugc Imi trit hay truyen di.
Thong tin, s6 liju ke loan dugc 1?
nhau ya khong bl sira chu'a Irong cc
tr nhOng do lieu phCi hgp vi a nhai quan trong linh in cung cap khong bj thieu, khonjs b | triing lap.
6 lirgng va ngi dung cac thong lin chi ti' iO lieu ke \okn luon dugc cap nhat kjp thoi Cac bao tk> ke toan quan tri (bao ci diy du, c6 he thong Thong tin, so ligu ke t o ^ sanK cuns cap ngay khi c6 yi
n thiet cho vifc ra quyet dinh luon s3n .hinh Mch ko loan ap dung phii hgp \ii\ quy djnh ciia Lu^t Ke
huin mirc va che dg ke toan doanh nghigp hign hinh- Thdng lm ke t o ^ cung cap luon phii hgp voi cac lieu chuan xu ly kinh
k ligu k6 tofin dugc trinh biy ro rang, nliit quan theo diing ih va c6 the so sanh dugc.
Ngon ngO va each thuc trinh bay bao ci va thuyel mitih ro rang, day dii.
n de hieu, cd chii Ihich m dugc tgo ra lir nhiing dy ligu dang lm c|y.
Tdc d$ng cus lir(mg thong i loan den qud 1i quyet dinh cu (Making decisk
ung cap trung Ihyc, Iruiig 1;
o dc kiem chyng chat luong thdng tin, sd h^u kc to Quan ly ngan sach cho cac hoiil dgng tot hem.
Phan bo ngiion lyc kinh tg va higu qua hon Cac quyet dmh dugc dua ra kjp llwi. dimg ihoi diei Lua chgn duoc cac quyet djnh ic
thidt bi, CO sd ha tang, phan mem...) trong qua trinh thu thap, xii ly, tao thdng tin nham dam bao hieu qua va kinh td nhat.
Thir hai, cdc tieu chuan lien quan den yeu cau ve an ninh thong tin:
Bdo mat (Confidentiality): 0am bao thdng tin dupc bao ve nham
tranh vigc truy cap (xem, sira, them vao, hiiy) hay cdng bd sii dung khong dupc phep. Nd dam bam an toan eho thong tin. Day la tieu chuan lien quan tdi chat lupng dich vu cung cap thdng tin.
Mat khac, dac tinh nay ciiiig duoc gidi nghien ciiu danh gia la mpt trong nhiing dac tinh quan
E J J qitpchiqCeti
to<M SO thdng h 2/2020Nghien cihi trao o6l trpng ciia chat lupng TTKT bdi no
anh hudng true tidp ddn kha nang canh tranh ciia DN tien thi trudng.
Todn ven (Integrity): La tieu chuan lien quan tdi tinh ehinh xac va day dii cung nhu hpp le cua thdng tin phu hpp vdi nghiep vu kinh te nham dam bao cae dii lieu luu trir trong co sd dii lieu chinh xae vit tin cay dugc, Nd dupc danh gia qua hai ndi dung: (a) Dam bao cac thdng tin diing, du, khdng bi tning lap tai cac diem phat sinh dii li?u; va (b). Khdng hi lam khac biet tien quy trinh khai thac. Dieu nay dam bao thdng tin dupe tao ra tir nhirng du lieu phu hop vdi nhau va khdng bi sua chiia trong co sd dii li^u.
Sdn sdng (Availability): Day la dae tinh thd hien thdng tin san sang dap ling phuc vu cho xir ly kinh doanh hien tai vit tuong lai. Nhu vay, de san sang thdng tin cung cap, nd ddi hdi tinh an toan cua cac ngudn lue can thidt lign quan. Day la tigu chuan lien quan chieu chat lupng dich vu cung cap thdng tin,
Thur ba, cdc tieu chudn ve dp dn cq.y cua thong tin:
Tudn thd (Compliance): Day la tidu chuan ygu can thdng tin phai phii hop luat phap cdng, chlnh sach ho^c cae tidu chuan xir ly kinh doanh,
Ddng tin cay (Reliability): Dang tin cSy la tieu chuan ydu cau cung cap dii thdng tin thieh hpp cho quan ly dieu hanh boat ddng DN va thuc thi cac tiach nhiem lidn quan trong lap bao eao,
3. De xuat mo hinh nghien cihi tac ddng cua chat lu-ong TTKT den qua trinh ra quyet dinh ciia DN
Tren co sd nhiing phan tich, lap luSn da trinh bay d tign, tac gia bai viet de xuit md hinh nghign cuu tac dpng cua cac dac tmh chat lupng
TTKT dgn qua trinh ra quyet dinh cua DN vai 1 gia thuygt nhu sau:
H1: Tinh hiiu hieu ciia TTKT CO anh hudng dgn qua trinh ra quyet dinh cua DN.
H2: Tinh hieu qua eua TTKT ed anh hudng den qua trinh ra quygt dinh eua DN.
H3: Tinh bao mat ciia TTKT cd anh hudng den qua trinh ra quyet dinh cua DN.
H4: Tinh toan ven cua TTKT cd anh hudng den qua trinh ra quydt dinh cua DN.
H5: Tinh sin sang eua TTKT cd anh hudng ddn qua trinh ra quydt dinh cua DN.
H6: Tinh tuan thii cua TTKT cd anh hudng ddn qua trinh ra quyet dinh cita DN.
H7: Tinh dang tin cay cita TTKT cd anh hudng den qua trinh ra quyet dinh eiia DN.
Dudi day la bang cau hdi khao sat du kidn dd do ludng bign phu thupc (qua trinh ra quydt dinh cua DN) va cac bidn ddc lap (bang 4, tiang 60).
4. Ket luan
TTKT la mot thanh phan ndi tai cita he thdng thdng tin va nd la mdt cdng cu hiiu ich dd dieu hanh mdt DN hidn dai. Bdi kd toan ed vai tid hd trp quan ly bang each cung cap thdng tin lidn quan dgn kg hoach va kigm soat; ddng thdi, TTKT cho phep cac nha quan tn DN ed cai nhin tdng quat ve toan DN; lien ket cae thanh phan Ichac cua he thdng thdng tm ciia DN (tidp thi, san xuat, nhan su,...). Vai tio va nhiing ydu ciu vg chat lupng TTKT da tang lgn dang kg tiong nhiing thap ky qua, vi no anh hudng dgn hanh vi cua ngudi su dung trong qua trinh ra quygt dinh. Rd rang, ngudi sir dung ludn mong mudn cd dupe nhirng thdng tin hiiu ich vdi chi phi thip, dd giam bdt sir khong chic
chan va dua ra kha nang dua ra cac quydt dinh tdt nhit. Nhiing yeu ciu nay dat ra ygu ciu cho thuc tg la can tiiidt phai nhan thiie dupc nhung tac ddng cu the ciia TTKT dgn qua trinh ra quygt dinh cua DN.
Tir nhan thiic nay, se la nhiing gpi y hiru ich cho viec nang cao chit luong TTKT dap iing tdt hon cho nhu cau cua DN ndi neng va ngudi su dung ndi chung. D
Tdi lieu tham khdo 1 Miculescu Conna, Christian Univer- sity, Faculty of Management Tourism And Commerce Jimisoara, Quality of account- ing information to optimize the decision process.
2. Knight & Burn, Developing a Framework for Assessing Information Quality on the World Wide Web Shirlee-ann Knight and Janice Bum Edith Cowan Uni- versity, Perth, Australia [email protected] au, j [email protected].
3 Atkinson, Anthony, Kaplan, Robert, Matsumura, Ella, Mae, and Young, Mark, Management Accounting Information for Decision Making and Strategy' Execution, 6th ed. Pearson Education. Inc. New Jer- sey. 20II;
4. Atkinson, Anthony, Kaplan. Robert., Matsumura, Ella, Mae, and Young. Mark Management Accounting. 5th ed. Upper Saddle River, Pearson Prentice Hall, New Jersey. 2007.
5 Diaconu, Paul, Managerial Ac- counting. Economic Publishing, Bucharest, 2002,5 Minu, Mihaela, Accounting as a instrument fo power, Economic Publishing.
Bucharest. 2002;
6 International Accounting Standards Board, Framework for preparation and presentation of financial statements pre- pared, paragraph no 24-7 *** Interna- tional Accounting Standards Board.
International Financial Reporting Stan- dard (IFRSs) including International Ac- counting Standard and their interpretations flASs). CECCAR Publishing. Bucharest, 2009
7. Yang W Leea . Diane M. Strongb , Beverly K Kahnc , Richard Y. Wangd. A Methodology for Information Quality Man- agement. Information & Management, P133.
0 chi ketoan &'^Kim todn sothmtg h
