KE TOAN-KIEM TOAN
CAC NHAN TO TAC DQNG DEN VAN DUNG KE TOAN TRACK NHIEM TRONG CAC
DOANH NGHIEP NGANH DET MAY TAI CAC TINH PHIA NAM
• MA VAN VIEN - TRAN VAN LONG
TOM TAT:
Dffa vao cdc nghidn cffu trffdc day, ly thuye't nen, Iy ihuye't ke' loan trach nhidm va ihifc lidn, nhdm lac gid vdn dung phffdng phap nghien effu dinh tinh va phffdng phdp nghien effu dinh Iffdng xac dinh md hinh nghien effu, thang do, xac dinh cac nhan td' idc dOng vd danh gia mffc dd tdc ddng cua Iffng nhdn id dd'n vdn diing ke'todn trdeh nhiem trong cac doanh nghidp ngdnh Ddt May Viet Nam. Nghidn cffu nay tid'n hanh khao sal 399 doanh nghidp nganh Det May tai cdc tinh phia Nam. Kd't qud nghien effu da xac dinh dffdc 8 nhan to' tac ddng, mffc dd tic ddng ciia tffng nhdn id' vd dffa ra hdm y dd' thffc hien td't cdng tdc ke' todn todn trdch nhiem cho eae doanh nghiep ng^nh Del May tai cac tinh phia Nam. Cud'i ciing, nhom idc gia dffa ra kd't luan vd mdt sd kidn nghi.
Tif khda: Kd' toan trach nhidm, nhdn td' tdc ddng, cdc linh phia Nam, Viet Nam, doanh nghiep nganh Det May.
1. Dat vdn dd
Cdc doanh nghidp nganh Del May tai Viet Nam CO vai tro quan trong trong nen kinh te'. Theo thd'ng ke', khu vffc cdc tinh phia Nam chie'm khodng 60%
ngudn Iffc cua nganh. Off bao cua ngdnh Ddt May, cdc nha xffdng san xua'l mat hang del may tai Tmng Qudc cd xu hffdng di chuyen sang Viet Nam, An Do,... nen ngdnh ndy ed nhieu doanh nghiep dang md rdng quy md san xua't vd ddi mdi phffdng thu'c qudn ly ngay cang hoan thien hdn, dan den canh tranh khd'c liet hdn.
Da CO nhieu edng trinh nghien cffu trong nffdc ve hodn thien he thd'ng kd' loan trach nhidm. Tuy nhien, phan ldn cdc cdng trinh deu tap irung nghien cffu tai mot ddn vi cu the va ehi di sdu hoan thidn td chffc kd' loan trdch nhidm tai cac doanh nghiep, ra't it tim hie'u de'n cdc nhan to' tdc ddng den viec van dung he thd'ng ke' todn trach nhiem Mat khdc, chffa co cdng trinh nao nghien cffu ve
cac nhdn Id tac ddng den van dung ke loan trdch nhiem trong cac doanh nghiep nganh Ddt May tai cdc tinh phia Nam.
De giup cho nha qudn tri doanh nghiep trong nganh Det May tai cde tinh phia Nam van dung td't ke' todn trdch nhiem, nhom lac gia thffc hien nghien cffu nham tim kie'm bang chffng thffc tien.
Ndi dung bdi vie't tap trung vao 3 va'n de chinh:
xdc dinh cdc nhan id' tac dong, do lffdng mffe dp tdc ddng tffng nhan td va hdm y de thffc hidn tdt cong tdc ke' toan toan trach nhidm cho cac doanh nghiep nganh Del May tai cac tinh phia Nam.
2. Cd scf ly thuyd't
Nhom tde gid van dung ly thuye't kd'toan trdch nhiem, ly thuyd't nen va cdng trinh nghien cffu trffde day, cu the nhff sau:
2.1. Ly thuyi't bdt dinh
Ly thuye't ba't dinh da dffdc phat trien tff giffa nhffng nam 1960, sau do dffdc sff dung bdi cdc nhd
So 11 -Thang 6/2019 453
nghidn cffu ke'todn qudn tri giffa nhffng nam 1970 de'n nhffng nam 1980. Ly thuyd't ba't dinh co tdm quan trong trong nghien cffu ve ke lodn quan tri noi chung va ke toan trdch nhidm noi rieng.
Van dung vao ndi dung nghien cffu: Ly thuyd't ba't dinh du'a ra 2 loai ye'u td la bdn trong vd ben ngoai doanh nghiep cd the tac ddng de'n vide trien khai dp dung ke' todn
quan tri. Ye'u to' ben trong cd the ke de'n la nhdn thffc cua nhd quan ly, muc lieu chid'n Iffdc cua doanh nghiep, tnnh dd nhan vien ke' loan vd quy md doanh nghiep; yd'u to' ben ngoai dffdc nhac dd'n phd bid'n trong ly thuye't nay la cdng nghe thdng tin.
2.2. Ly thuyet dgi di$n
Ly thuye't dai didn nhd'n manh rang, cdc cd ddng phai sff dung cd che' thich hdp de co thd han chd' sff phdn hda ldi ich giffa cd ddng va nha
quan ly doanh nghiep, thdng qua each thie't lap nhffng cd che' dai ngd thich hdp cho cdc nha quan ly va nhffng cd chd' giam sdt hidu qua de ban che' nhffng hanh vi khdng binh thffdng, tff ldi ciia ngffdi quan ly doanh nghiep.
Van dung vao ndi dung nghien cffu: Ly Ihuye't dai dien ndu eao tam quan trgng cua viec phan ca'p qudn ly va nhan thffc ciia nha quan ly trong md'i quan hd vdi ldi ich cua doanh nghidp ndi chung va ldi ich kd toan noi rieng. Do do, nhdm tac gia da chon nhdn td' phdn ca'p quan ly khi thffc hien bai nghien cffu cua minh.
2.3. Ly thuyet vi quan h$ ldi ich va chi phi Ly thuyd't quan he ldi ich - chi phi chi ra rang ldi Ieh cd dffdc iff cac thdng tin ke' todn difdc cung cd'p phai dffdc xem xet trong md'i quan he vdi chi phi diing dd tao ra thdng lin dd. Xel mdt cdch tdng the thi ldi ich tff thdng tin ke toan co the phuc vu cho ngffdi sff dung: la edc ben cd lien quan, la nha dau tff va ban thdn doanh nghiep; con chi phi thi do ngffdi lap bao cao thdng tin ke'todn ganh chiu nhffng xet rong ra Ihi chi phi nay do xa hdi ganh chiu.
Van dung vao nghien ctfu: L;^ thuye't quan hd ldi ich - chi phi nham khang dinh chi phi cd mdi quan he rd't mat thie't vdi ldi Ich thdng tin ke'loan.
Vi vdy, nhdm tdc gia chon nhdn to' chi phi lam nhan to' cd anh hffdng den viec vdn dung kd' loan trach nhiem tai doanh nghiep.
2.4. Mo hinh nghien cdu de xud't
Dffa vao md hinh nghien cffu de xuat tren, tac gid dff kie'n sff tdc ddng ciia cdc nhdn id den to chffc ke toan trdch nhidm nhff sau:
- HT. Nhdn to'Muc lieu, chii'n lUdc ciia doanh nghiep cd tdc dong cung chiiu de'n van dung ke todn trdch nhiem.
Mdi doanh nghiep khi thdnh lap deu cd muc tidu, chien Iffdc phdt trien Idu dai. Sff phu thupc vdo quan diem ciia Ban quan tri ban dau khi mdi thdnh Idp se dffa ra nhffng chien Iffdc phdt trien tiiy thudc vao nganh nghe va dac diem ciia doanh nghiep. Muc tieu co the thay ddi khac di theo tffng ky, ngffcfi quan ly chinh Id bd phdn quan U-gng trtfc tid'p dieu hanh ngffdi lao ddng hoan thanh rauc tieu chung ciia doanh nghidp. Ne'u muc tieu ban dau la gidm thieu ehi phi, tdi da hoa ldi nhuan thi c6 kha nang Ban qudn tri se tff chd'i viec van dung ke toan trdch nhiem cho doanh nghiep ciia minh.
- H2: Nhdn to Stf phdn cdp, phdn quyen quan ly CO tdc dong cung chieu den van dung ketodn trdch nhiim.
Phan ca'p, phdn quydn quan ly la viec ngffdi
KE TOAN-KIEM TOAN
quan ly giao quyen ra quye't dinh cho cd'p quan 1^ tha^p hdn trong qua trinh hoat ddng cua doanh nghidp.
Ke'toan trdch nhiem gan ben vdi sff phdn cd'p v^ quan ly. Nd'u cd cd'u td chffc cua mgt doanh nghiep khdng co sff phan cd'p qudn ly thi khdng the thidt lap hd thong ke loan trach nhidm, hoac Id he thdng kd' toan trach nhiem d doanh nghidp do se khdng cd tdc dung.
- H3: Nhdn to Nhdn thdc cua nhd qudn Iy co tdc dgng cdng chieu din vdn dung ke'todn trdch nhiem
Ke loan trdeh nhiem dffde xem la cdng cu de nha quan Iy kidm Ira, gidm sdt moi hoat dgng va van hanh doanh nghiep boat ddng cd hidu qud. Tuy nhien, trong nhieu Irffdng hdp, ke' loan trdch nhiem chffa phdt huy du'dc kha nang ciia nd khie'n nhieu chu doanh nghiep chffa thffc sff quan tdm ddn vai trd quan ly ciia no. Luc nay se anh hffdng ra't Idn ddn viec van dung ke'toan quan Iri Irong cdc doanh nghidp.
Ke loan trdch nhiem Id mgt bg phdn cua ke' loan quan tri va cung anh hifdng bdi nhdn thffc cua ngifdi quan ly ve vai tro ciia ke loan trach nhiem trong viec cung cap thdng lin phuc vu chffc nang quan ly cua nha quan iri.
- H4: Nhdn to Quy mo doanh nghiip cd tdc ddng cung chieu den van dung ke todn trdch nhiem.
Khi quy md doanh nghidp dildc md rdng thi cd cau id chffc cung phffc tap hdn, nha quan tri phdi phan quydn cac hoat ddng, ke toan phdi cung cd'p them nhffng phu'dng phap do lu'dng hieu qua hoat dgng d mdi bg phdn. Ben eanh va'n de ve quy md, hd thdng ke' loan trach nhidm cdn can cff vdo dac thu san xua'l va quan ly tffng doanh nghidp ma td chffc cho phu hdp.
De xdy dffng mdt he thdng ke' loan trach nhiem thi can hieu rd vd quy md, cd'u tnic vd dac thu san xuS^t kmh doanh ciia doanh nghidp. Quy md doanh nghiep cang ldn thi he thd'ng ke' toan trach nhiem cang hieu qud.
- H5: Nhdn to Trinh do cua ngudi ldm cong tdc ke todn CO tdc dong cung chieu den van dung ke lodn trdch nhiem
Trinh do cua ke' todn vien dnh hffdng dd'n kha nang van hdnh vd lffa chon edc ky thudt, cac chinh sach ke' loan phu hdp de td'i da hda ldi Ich cua doanh nghiep. Do vdy, de hieu ro va van dung ke toan trach nhiem trong thffc ridn, doi hdi kd todn vien phai cd nhffng kie'n thffc nhat dinh vd kd loan quan tri ndi chung va kd' todn trdch nhiem ndi
rieng, thich hdp cho tffng dd'i tffdng nhd quan tri khac nhau trong doanh nghiep.
- H6: Nhdn to tJng dung cong nghe thong tin co tdc dong Cling chieu de'n van dung ke todn trdch nhiem.
Cdng nghe Ihdng im giup xff ly dff lieu tren mdy llnh, ehia se ngudn dff lieu, xff ly nhanh mdt khd'i lifdng ldn cdc nghiep vu trong ciing mdt Iuc.
- H7: Nhdn to Chi phi co tdc dong cung chiiu de'n van dung ki todn trdch nhiem.
Chi phi de van dung mgt he thd'ng ke' loan trach nhiem co the cung cd'p cdc thdng rin phuc vu quan ly va danh gid trdch nhiem irong doanh nghidp. Do do, khi vdn dung ke' todn trdch nhiem vdo doanh nghiep thi phai quan tam dd'n md'i quan he ldi ich va chi phi.
- H8: Nhdn to Phucfng phdp vd ky thudt thifc hien co tdc dong ciing chieu de'n van dung ke todn trdch nhiem.
Theo Tran Van Tung (2010, trang 107), mdt trong nhffng tdn tai vd han che irong vide vdn dung kd'toan trdch nhiem d cdc cdng ty niem ye't la viec sff dung cdc phffdng phdp ky thudt kd' todn vdn con theo quy dinh ciia ke loan tai chinh mdt each cffng nhac vd chifa cd tinh linh hoat cao, ndn khdng tao thudn ldl trong viec truy xua't dff lieu phuc vu lap cdc bdo cao quan tri noi chung vd bdo cdo trach nhidm noi rieng.
Md hinh hdi quy nghien effu de xuat:
Y = po-h pi * CP + P2 * PP + P3 * NT + P4 * QM + Pg * NV + p6 * CP + p, * MT + pg * CN + e.
3. Phffdng phap nghidn cu'u 3.1. Nghiin cdu dinh tinh
Tren ed sd tdng quan cdc cdng trinh nghidn cffu trffdc vd ly thuyd't nen, tac gia de xud't md hinh nghidn cffu dff kien cac nhdn td tac dgng de'n van dung ke' loan trdeh nhidm trong cac doanh nghidp ngdnh det may tai edc dnh phia Nam. Tff md hinh nghien cffu de xud't nay, nhom tdc gia xay dffng thang do nhdp cho cdc bie'n trong md hinh nghien cffu vd de'n hdnh tham khao y kien cdc chuyen gia vd nhd quan tri doanh nghiep ngdnh Del May ve cac nhdn Id' tdc ddng de'n td ehffe ke' loan trdeh nhiem ciing nhff xin y kien ve mffc do phu hdp cua cdc thang do dd kidm dinh md hinh bang phffdng phdp dinh lifdng.
3.2. Nghien cdu dinh liidng
Cdc thang do cho bie'n ddc lap va bie'n phu thugc dffdc thie't ke' thang do Lirkert 5 mffc do
So 11 -Thang 6/2019 455
(Likert R.A., 1932). Xay dffng bang cdu hoi khao sdt, phdt hdnh gffi de'n 399 doanh nghidp Iff thdng 03/2019 de'n thang 05/2019, thu ve 399 phid'u trong do cd 386 phie'u dat yeu cau va 13 phie'u khdng hdp le.
3.3. Phuang phdp chon mdu, cd mdu Phffdng phap chgn mdu:
Theo Hair va cdng sff (2006), ddi vdi md hinh phan tich kham pha (EFA), cd mau dffdc xdc dinh:
N :^kZPi, k = 5/1, Pi: sd bid'n quan sat trong thang do thff i.
Trong md hinh nghien cffu cd 37 bie'n quan sat (bie'n dgc lap va phu thudc) nen c3 mdu tdi thieu can dat dffdc la: 37 * 5 = 185 < 386 ndn mdu nghidn cffu dat ydu can.
4. Ke't qua nghidn cu'u
4.1. Ke't qud kiem dinh chd't Idang thang do
KMO = 0.880, thoa man dieu kien: 0.5 < KMO
= 0.880 < I. Nhff vdy, phan dch nhdn tdkhdm pha Id thich hdp vdi dff lieu thffc te'.
- Kit qud kiim dinh mdi tucmg quan gida cdc bii'n quan sdt (Bartlett)
Trong Bang 2, kiem dinh Bartlett (Bartlett'test) cd Sig. = 0.000 <0.05. Nhff vay, cdc bid'n quan sat CO Iffdng quan tuye'n dnh trong mdi nhdn td.
Ke't qud kiem dinh phuang sai tich (%
cumulative variance). (Bdng 3f
Tdng phffdng sai trich la 63,380% > 50% vh gia tri Eigenvalue = 1,004 >1 cho thd'y 08 nhan Id' mdi du'dc riit trich Iff 29 bie'n quan sdt giai Ihich 63,380% thay ddi ciia mdi nhdn id' dffdc giai thich bdi cac bie'n quan sat ciia nhan td.
(Bang 4).
Bang 1. Ke'l qud kiem djnh chat lUcfng thong do STT
1 2 3 4 5 6 7 8 9
Thang do Muc tieu, chien lUdc (IVIT) Phan cap, phan quyen quan iy (PC) Nhan thilc cua nha quan iy (NT) Quy mo doanh nghiep (Qivl) i:ing dung cong nghe thong tin (CN) Trinh do cua ngudi iam ke toan (NV) Chi pill (CP)
Phuong phap va i^y thult thuc hien (PP) VSn dung ke toan trach nhiem
So bien quan sat 3 3 4 3 3 4 5 4 4
Cronbach's Alpha 0.747 0.788 0.730 0.817 0.667 0.692 0.791 0.820 0.804
KetquS Dat chat iut;]ng Oat chat iuong Dat chat iudng Dat chat iudng tfit Dat chSt iuqng Dat chat iuong Dat chat iUdng Oat chat Iuqng tSt Dat chat lupng tot
Thifc hien kiem dinh thang do, cd 4 bie'n quan sat bi loai: QM4, NV3, CP6, CP7 do he sd Iffdng quan bid'n tdng (Corrected Item-Tdng Correlarion) eua cdc bid'n quan sdt tren deu nhd hdn 0.3. Chd't Iffdng thang do cua cac 8 bie'n ddc lap va phu thudc dat cha't lu'dng, chuyen sang bifdc phdn tich nhdn to kham pha (EFA).
4.2. Kei qud phan tkh nhan tdkhdm phd (EFA) - Ki't qud phdn tich nhdn tdkhdm phd (EFA) Bdng 2. He so KMO va Bartlett's Test nhom
bie'n doc lap
Ke't qud phdn tich nhdn td khdm pha EFA vdi cac bie'n phu thugc.
Ke't qud phdn dch nhan td' EFA ciia Ihang do Vdn dung ke' loan trach nhiem trong cac doanh nghiep nganh Det May tai cac tinh phia Nam nhifsau:
- Ke'l qua kiem dinh tinh thich hdp cda EFA (Kiem dinh KMO)
Bdng 5. He so KMO va Bartlett's Test bien phu thuoc
KMO and Bartlett's Test He so KMO Ivlo hinh kiem tra
Bartiett
Chi binh phuong Bac tlJ do Sig (p - vaiue)
.880 4007.218
406 0,000
KMO and Bartlett's Test HesoKIVIO.
Mo hinh kiem tra Bartiett
Chi binh phUdng Bac tiJ do Sig (p - vaiue)
.709 688.738
6 .000
KE TOAN-KIEMTOAN
Bang 3. Bang phUdng sai trich cac nhan to dpc lap
Nhan to
1 2 3 4 5 6 7 8
Gia tri Eigenvalues
long
7.612 2109 1.780 1.769 1.509 1.400 1.197 1004
Phucfng sai trich 26.249
7.271 6.138 6.099 5.205 4.829 4.128 3.461
Tich luy phUdng saitrfch 26.249 33 521 39.658 45 758 50.962 55 792 59.919 63 380
Chi so sau khi trich
long
7.612 2.109 1.780 1.769 1.609 1.400 1.197 1.004
PhUdng saitrfch 26.249 7.271 6.138 6.099 5.205 4.829 4 128 3.461
Tfch luy phUdng saitrfch 26 249 33.521 39.658 45.758 50 962 55.792 59.919 63.380
Chi so sau khi xoay
long
2.853 2.700 2.315 2.243 2,219 2.127 2,053 1.871
PhUdng saitrfch 9.838 9.310 7.981 7.733 7.652 7 336 7.079 6 452
Tfch luy phuong saitrfch 9.838 19148 27.129 34.863 42.515 49.850 66.928 63.380
- Ket qud kiem dinh moi tUffng quan gida cdc bie'n quan sdt (Bartlett)
Trong Bdng 5, kiem dinh Bartlett (Bartlett'test) c6 Sig. = 0.000 < 0.05. Nhu vay, cdc bien quan sdt CO tu'dng quan tuye'n tinh trong mdi nhan to'.
Ke't qud kie'm dinh phucfng sai tich (%
cumulative variance) (Bdng 6f
Tong phu'dng sai trich la 64,111 % > 50% va gia tn Eigenvalue = 2,564 >1 cho thd'y nhan td' mdi du'dc nit trich luT 4 bid'n quan sdt gidi thich 64,111 % thay ddi cua mdi nhan td difdc giai thieh bdi cac bie'n quan sdt ciia nhan id'.
4.3. Ket qud phdn tich hoi quy tuyen tinh - Kiem dinh y nghia cdc he so hoi quy Nhin vao Bang?, ta'tca 8 nhan Id'ddc lap deu CO Sig. < 0,05.
Cac bie'n ddc lap (Fl, F2, F3, F4, F5, F6, F7, F8) tifdng quan co y nghTa thd'ng ke vdi KT vdi dd tm cay 95%.
- Kiem dinh mdc do gidi thich cua mo hinh
Trong Bang 8, R^ dieu chinh (Adjusted R Square) = 0,778 (Kiem dinh F, Sig. = 0,000 < 0,05).
Nhu vdy, 77,8% thay ddi cua Van dung kd todn trdch nhidm tai cdc doanh nghiep ngdnh Del May tai cdc tinh phia Nam (KT) difdc giai thich bdi 8 bie'n dgc lap: Fl: Chi phi (CP), F2; Phu'dng phap vd ky thuat thifc hidn (PP), F3: Nhdn thu'c cua nha quan ly (NT), F4: Quy md doanh nghiep (QM), F5:
Trinh do ciia ngifdi lam ke toan (NV), F6: Phan ca'p, phan quyen quan ly (PC), F7: Muc tieu, chie'n lu'dc ciia doanh nghiep (MT), F8: ling dung cdng nghe thdng lin (CN). Con lai 22,2% la do cac nhdn to'khac gay ra.
- Kiem dinh tinh phil hop cda mo hinh (ANNOVA) (Bdng 9).
Kiem dinh F dung de kiem dinh linh phu hdp ciia md hlnh Cd Sig =0 000(<0.05), nhUvay, cdc bie'n ddc lap cd tu'dng quan tuye'n dnh vdi bid'n phu thugc. Do do, md hinh hdi quy tuye'n tinh phil hop vdi du" lieu thifc te.
Bong 6. Bong phUdng sai trich cho nhan to phu thuoc
Nhan to
1 2 3 4
Gia tr) Eigenvalues
"long 2,564 .708 .482 .245
Phuong sal trich 64.111 17.694 12.061 6.134
Tich luy phUdng sal trich
64,111 81.805 93,866 100.000
Chi sd sau khi trfch Tong
2.564
Phuong sal trfch 64.111
Tfch luy phUdng sal trfch
64.111
So 11 -Thang 6/2019 457
Bang 4. Ket quo ma trgn xoay r nhom bien doc lap Bien
quan sat MT1 iVIT2 MT3 PC1 PC2 PCS NTl NT2 NT3 NT4 QM1 Ql«2 QM3 NV1 NV2 NV4 NV5 CNI CN2 CN3 CP1 CP2 CP3 CP4 CP5 PP1 PP2 PP3 PP4
Nhantd 1
.532 .769 .688 754 738
2
.676 .824 .767 .776
3
.582 .687 .740 .725
4
.832 .819 .802
5
590 .679 .741 .632
6
.797 .744 .725
7 .760 .774 .668
8
.727 .677 .733
- Kiim dinh hien tuang da cdng tuyi'n (CoUinearity Diagnostics)
Qua bifdc phdn dch nhdn td khdm phd, cac nhan td mdi du'dc hlnh thanh hoan loan dgc Idp vdi nhau cd VIF= 1
< 10; Tolerance = 1 (Hinh bang 4.25).
Nhif vay, md hlnh khdng cd hien tu'dng da cong tuye'n.
- Kiem dinh tu tuang quan Trong Bang 8, gia tri thd'ng ke Durbin-Watson (d) = 2,032.1 < d = 2,032 < 3
Khdng cd hidn lifdng tifdng quan phan dif.
- Kiem dinh phuang sai phdn du thay ddi (Heteroskedasticity)
Trong Bang 10, qua kiem dinh Spearman, cae bie'n ddc lap: Fl, F2, F3, F4, F5, F6. F7, F8 cd Sig (2 -tailed)
> 0,05 dam bao khdng co hien tifdng phu'dng sai phan dif thay ddi.
Ke't qua, phu'dng trinh hdi quy da bid'n cua md hinh nghien cdu dinh lifdng nhif sau:
KT =-1,425-^0,141 *CP + 0,310 *PP +0,147* NT + 0,108 *QM-i-0,160 *NV + 0,230 * PC + 0,728 * MT + 0,156 *CN.
5. Ban lu^n vd kd't qua nghidn cu'u
- He so' hdi quy chu'a chu^n hda (Unstandardized Coefficients)
Tif kd'l qua phan tich hdi quy 5 Bang 7, ta cd:
B_F1 (PC) = 0.141 => di'u difdng (+): Quan he ciing chieu vdi bien phu thudc. Khi chi phi tang them 1 diem thi viec Van dung ke' todn trdch nhiem tai cdc doanh nghiep nganh Del may lai cac tinh phia Nam se tang them 0.141 diem.
B_F2 (PP) = 0.310 => dd'u difdng (+): Quan he eung chieu vdi bien phu thudc. Khi ddnh gid Phifdng phap va ky thudt thifc hidn tang thdm 1 diem thi vide van dung ke' loan trdch nhiem se tang thdm 0.310 didm.
B_F3 (NT) = 0.147 => dau difdng (+): Quan he ciang chieu vdi bien phu
KE TOAN-KIEM TOAN
Bong 7. Ket qua phdn tich hoi quy do bien
Model
(Constant) F1(GP)-Chiphi F2 (PP) - PhUdng phap va l(y tiiuat thuc hi&n F3 (NT) - Nhan thte nha quan ly
F4 (Qlvl)" Quy mo doanh nghiep
F5 (NV) - Trinh do cua ngudi iam ketoan F6 (PC) - Phan cap, phan quyen quan iy F7 (IvlT) - Muc tieu, chien iuoc cua doanh nghiep F8 (CN) - iJng dung cong nghe thdng tin
H$ so chua chuan hoa
B -1.425
141 .310
.147
.108
.160
230
728
.156 Sai so chuan .024
024 .024
.024
.024
.024
.024
.024
.024 Htsff chuan hoa
Beta
141 .310
.147
.108
.160
.230
.728
.156 t
.000 5 855 12 909
6.139
4.484
6.649
9.588
30.317
6 486 Sig.
1.000 000 .000
.000
.000
.000
.000
.000
.000
Thong ke da c$ng tuy^n H$50 Toierance
1 000 1.000
1.000
1.000
1.000
1 000
1.000
1 000 H$so
ViF
1 000 1.000
1.000
1,000
1 000
1,000
1,000
1 000
Bang 8. Ddnh gid mCTc dp giai thich cua mo hinh
Mode 1
R 885a
R blnh phuong 782
R blnh phuong hl@u chinh
,778
Sal Sichuan 0,4713
Miic y nghTa (Sig).
F thay doi ,000
Durbin-Watson 2 032 Bang 9. Ddnh gid tinh phu hOp cua mo hinh
Mo hlnh
1 l-ldi quy Phan du
"long
long blnh phuong 301.249
83 751 385.000
df 8 377 385
Tmng blnh blnh phUdng 37.656
.222
F 169.506
Sig.
.000b
thudc. Khi danh gia nhan thu'c nha qudn ly tang them 1 diem thi viec van dung ke'todn trdch nhiem se tang them 0.147 die'm.
B^F4 (QM) = 0.108 => da'u du'dng (+): Quan he cdng chieu vdi bid'n phu thudc. Khi quy md doanh nghiep tang them 1 diim thi viec van dung ke" loan trach nhiem se lang them 0.108 diem.
B_F5 (NV) = 0.160 => da'u du'dng (+): Quan he ciJng chieu vdi bien phu thudc. Khi danh gid Tiinh io cua ngu'di lam kd' todn tang them 1 diem thi
vide vdn dung ke loan trdch nhiem se tang them 0.160 diem.
B_F6 (PC) = 0.230 - > dau difdng (+): Quan he cung chi^u vdi bie'n phu thudc. Khi danh gid Phdn cd'p, phdn quyen quan ly cua doanh nghiep tang thdm 1 diemthi vide van dung ke'todn trdch nhiem se tang them 0.230 diem.
B_F7 (MT) = 0.728 => da'u du'dng (+): Quan he cimg chieu vdi bien phu thuoc. Khi ddnh gid Muc tieu, chie'n lu'dc cua doanh nghiep lang them 1
So 11 -Thang 6/2019 459
Bong 10. Kiem djnh phUdng sai cuo phdn da khong doi
Spearman's rho
ABSRES
F1(CP)-Chi phi
F2 (PP) - Phuong phap va ky thuat thuc hien
F3 (NT) - Nhan thUc nha quan
F4(QIM)-Quy mo doanh nghiep
F5(NV)-Trinh do cua ngudi iam i<e loan
F6 (PC) - Phan cap, phan quyen quan iy
F7 (il/iT) - il/luc tieu, chien iudc cua doanh nghiep
F8 (CN) - l3ng dung cong nghe thong tin
Correiation Coefficient Sig. (2-taiied) N
Correiation Coefficient Sig (2-taiied) N
Correiation Coefficient Sig. (2-taiied) N
Correiation Coefficient Sig. (2-taiied) N
Correiation Coefficient Sig. (2-taiied) N
Conelation Coefficient Sig. (2-taiied) N
Correlation Coefficient Sig (2-tailed) N
Correlation Coefficient Sig. (2-tailed) N
Correlation Coefficient Sig. (2-taiied) N
ABSRES 1.000
386 .067 .192 386 020 ,691 386 .043 .396 386 -.074 .146 386 -.004
.939 386 .004 .932 386 -.038 .453 386 .096 058 386
diem thl vide vdn dung ke' toan trach nhiem se tang thdm 0.728 di^m.
B_F8 (CN) = 0.156 => dd'u difdng (+):
Quan he cung chi^u vdi bid'n phu thuoc.
Khi danh gia Ung dung cdng nghe thdng tin tang them 1 die'm thi viec van dung ke loan trdch nhiem se lang them 0.156 dilm.
- He sd'hoi qui chuan hda (Beta) 6. Kd't lu$n va kie'n ngtii d.LKetMn
Nhdm tdc gia xdc dinh difdc 8 nhan td' tac dgng den viec van dung ke' todn trdch nhidm trong cac doanh nghidp nganh Ddt May tai cdc tinh phia Nam, gom: Thd nhat:
Muc tidu, chid'n liTdc cua doanh nghiep vdi mu'c dp tac ddng chid'm 36,78%; Thd hai:
Phifdng phap va ky thuat thifc hien vdi mu'c do tdc ddng chie'm 15,66%; Thd ba:
Phan cap, phan quyen quan ly vdi mdc dd tdc dgng chie'm 11,63%; Thu' tU: Trinh do cua ngu'di lam kd' todn vdi miJc do tdc ddng chie'm 8,07%; Thd' nam: Lfng dung cdng nghe thdng tin vdi mdc do tac ddng chiem 7,87%; Thil sau: Nhdn thdc nha quan ly vdi miJc dd tac ddng chie'm 7,45%; ThiJ bay: Chi phi vdi mu'c do tac dgng chie'm 7,10%; ThiJ tam: Quy md doanh nghiep vdi mdc dd tac ddng chie'm 5,44%.
6.2. Kiin nghi
- Ddi vdi "Muc tiiu, chie'n luac cua doanh nghiep "
Doanh nghidp cd xdy difng muc ddu, chie'n lUdc eu the vd rd rang; Doanh nghidpcdxdy difng kd'hoach de thifc hidn muc tieu, chie'n lifdc; Muc tidu, chie'n lu'dc du'dc qudn triet cu the S tifng bg phan trong doanh nghiep.
Doanh nghiep llnh toan cd chien lifdc, dif kid'n dat muc lieu, nguon life cu the cho tifng bo phdn doanh nghiep; ddn ddc, giam sat vide thifc hien de dat muc tidu chung, thdng tin ket qua thi/c hidn difdc cung se giup doanh nghiep kip thdi dieu chinh nhi?ng sai sdt vd lUa chgn cdc phifdng an td'i lfu trong qud trinh boat ddng ciia doanh nghiep.
- Ddi vdi "Phuang phdp vd ky thugt thifc hien"
Xdy diing edc chi tieu ddnh gid trach nhiem; Ky thudt trinh bay cac thdng tin
KETOAN KIEM TOAN
Bang 11. MLTC dp tdc dong cua cdc bien dpc Idp STT
1 2 3 4 5 6 7 8
Bi^n d^c l$p Fl (CP) - Chi phi
F2 (PP) - Phuong phap va ky thuat thuc hien F3 (NT) - Nhan thUc nha quan ly F4 {QM) - Quy mo doanh nghiep F5 (NV) - Trinh do cua ngudi iam i<e toan F6 (PC) - Phan cap, phan quyen quan iy F7 (MT) - IVlyc tieu, chien iuoc cua doanh nghiep F8 (CN) - Ong dung cong nghe thdng tin
Tong
Gia tn tuygt doi cua Beta 0.141 0.310 0.147 0.108 0.160 0.230 0 728 0 156 1.980
Ty trpng (%) 7 10%
15.66%
7.45%
5.44%
8.07%
11 63%
36 78%
7 87%
100%
Vilrl 7 2 6 8 4 3 1 5
difdi dang do Ihi va bang bieu; Ky thuat trmh bay cac thdng tin difdi dang do thi vd bdng bieu vd Phifdng phdp Idp bao cao trach nhidm.
- Doi vdi "Vi phdn cd'p. phdn quyin qudn ly"
Be thife hien td't cdng tdc van dung ke' todn trach nhidm, cin cd, Nha quan Iy ca'p cao giao nhiem vu cho cdc ca'p quan ly thd'p hdn; Nha qudn ly cd'p cao giao quyen ra quyd'l dinh cho cdc cd'p quan ly tha'p hdn; Ty le thifc hien muc tieu chung ma nha quan ly ea'p cao de ra cho cdc bg phan.
Xay difng he thd'ng tidu chudn, quy chudn, dinh mdc rd rang giup nha quan ly de dang quan ly va kiem sdt va cd ede quye't dinh dung ddn mang tinh khach quan hdn.
- Ddi vdi "Trinh do ngUdi ldm ki todn"
De' thUe hien tot cong tdc van dung ke' loan trach nhiem, v^ trinh do ngu'di lam kd' loan can cd:
Nhan vien ke loan cd trinh do ciJ nhan dai hoe trd len de cd kha nang tie'p thu kid'n thu'c mdi ve ke' to^n mdt cdch thudn ldi; Nhan vien ke'todn cd kha nangvandung ke'todn trdch nhidm; Nhan vienke' loan thu'dng xuyen tham gia cac Idp dao lao ndng cao kie'n thu'c; Nhan vien ke' todn cd kha nang tif van cho doanh nghiep trong cae cdng tdc lidn quan den ke'toan trdch nhidm.
- Ddi vdi "lfng dung cong nghi thong tin "
Trong vide van dung cdng tdc kd' todn trdch nhidm: Phan mem phuc vu thie't lap cac bdo edo quan tri; Mang thdng tin ndi bd kd'l nd'i kd'l qua thi/c hidn cua cdc trung tam traeh nhiem; Phan mem ke'todn rieng biet phuc vu cho cdng tde kd' loan trdch nhiem. Vide x\i ly cac nghiep vu, phan loai chi phi cung nhif trich Igc diJ lieu... ddi hdi phai
dng dung cdng nghe thong dn de cd the phdn lich, xiJ ly nhanh chdng, kip thdi dam bao llnh hiJu ich cua thdng tin.
- Doi vdi "Nhdn thdc cua nhd qudn ly"
Van dung cdng tac ke' todn trdch nhidm hidu qua, cin phai ndng cao nhdn thdc va trinh do cua cae nha quan ly ve ke' todn trdch nhiem, nhif: Nha quan ly doanh nghiep danh gid cao cdc cdng cu ky thudt ke* todn traeh nhiem; Nha quan ly doanh nghiep eo hieu bie't ve kd' loan trach nhidm; Nha quan ly doanh nghidp cd nhu cau cao ve vide van dung ke' toan trach nhiem; Nhd qudn ly doanh nghidp chap nhan mdc chi phi cao trong vide ddu lif van dung ke' todn trdch nhiem.
- Ddi vdi "Chiphi"
Van dung ke* toan trach nhiem can cd chi phi can thie't nhif: Chi phi thid't ke' he thd'ng kd' toan;
Chi phi van hdnh he thd'ng ke" toan; Chi phi to chu'c thu'c hidn he thd'ng ke' todn; Chi phi ddo tao eho nhan vien thife hidn ke'toan trdch nhidm; Chi phi trang bi he thd'ng thdng tin cho viec van dung ke' todn trdch nhiem trong doanh nghidp.
Chi phi de to' chiJc mdt he thd'ng ke' todn trdch nhiem phai vifa dam bao ihd'ng nha't vdi he thd'ng ke' toan trong cac cdng ty nganh Det may, viJa hdi hda giffa ldi ich va chi phi.
- Ddi vdi "Quy mo doanh nghiip"
Cdc nhdn to'tac ddng trong viec van dung ke' toan trach nhiem, quy md doanh nghiep du'dc xem xet rat ky dffa tren cdc ye'u to' nhff: Sd' lirgng lao dgng cua doanh nghiep; Nguon vd'n kmh doanh cua doanh nghiep; Tong doanh thu doanh nghiep •
So 11 -Thang 6/2019 461
TAI LIPU THAM KHAO:
1. Bd Tdi chinh (2006). Thong tU so 53/2006/TT-BTC ve hudng ddn dp dung ki'todn qudn Iri trong doanh nghiep.
2. Nguyen HQu Phii (2014). Tochdc ki'todn trdch nhiem trong cdc tdng cong ty xdy dung thugc Bd Giao thong Van tdi. Ludn dn Tii'n sJ, Trudng Dgi hgc Kinh ti'TP Ho Chi Minh.
3. Phgm Vdn Dugc vd Trdn Vdn Timg (2011). Ketodn qudn trt. Nhd Xud't bdn Lao ddng
4. Trdn Vdn Tdng (2010). Xdy dUng he thdng bdo cdo ddnh gid trdch nhiem qudn tri trong cong ty niin yet d Viet Nam. Ludn dn Tii'n sT. TrUdng Dgi hoc Kinh li'TP. Ho Chi Minh.
5. Alpesh T. Patel, March (2013) Responsibility Accounting: A Study in Theory and Practice. Indian Journal Of Applied Research, Accountancy. Volume: 3, Issue: 3.
6. Ahmed Belkaoui (1981). "The Relationship between self-disclosure Style and Attitude to Responsibility Accounting". Organization and Society, Vol.6, N4, P181-189.
7. Emma I. Okoye (2009). "Improvement of Managerial Performance in Manufactoring Organizations: An Application of Responsibility Accounting" Journal of Management Sciences, Vol.9, No. I. P1-17.
8. Joseph P. Vogel (1962). "Rudiments of Responsibility Accounting in Public Utilities". National Association of Accountants.
9. N.J. Gordon (1963). Toward a Theory of Responsibility Accounting System.
Ngay nh^n bai: 15/5/2019
Ngay phan bidn danti gia va s^a chii'a: 25/5/2019 Ngay ctiS'p nhdin dang bai: 5/6/2019
Thong tin tdc gid:
1. MA VAN VIEN
Cong ty TNHH Dau W Phufdc Scfn 2. TRAN VAN LONG
Tri/tfng Cao dang Ban cong Cdng nghd va Quan tri doanti nghidp
FACTORS IMPACTING THE ACCOUNTABILITY OF VIETNAM'S TEXTILE AND GARMENT COMPANIES
LOCATED IN SOUTHERN PROVINCES
• MA VAN VI EN Phuoc Son Investment Co., Ltd
• TRAN VAN LONG
College ot Technology a n d Industrial Management ABSTRACT:
Based on previous studies, background theones, accountability theories and practices, qualitative and quantitative research methods were used in this study to identify research models, scales and factors that influence the accountability in Vietnam's textile and garment companies, and assess the impacting level of each mentioned factor. This study surveyed 399 textile and garment enterprises located in the Southern provinces. The study identified eight impacting factors and the impacting level of each factor, and gave implications to help textile and garment enterprises located in the Southern provinces well perform the accounting practices and accountability for enterprises
Keyvi-ords: Accountability accounting, impact factors, Southern provinces, Vietnam, textile companies.
