TRACH NHI~M XA Hcn DEN III.t::U QUA

PHU(jNG PHAP

vI: ^ANHHUC1NG

GIUA PHONG CACH

TO CHUC vA MUC DO

TRACH NHI~M XA Hcn DEN III.t::U QUA HO~ T DONG KINH DOANH

• HUYNH Due lQNG - HA THI THUV

TOM TAT:

Trong bai vic' n;'lY, I':ic giii >.e tr)nh buy Vf; long quan quy trlnh ughien CUll va de pln/dng phap nghien cuu (PPNC) dLfc;lC SLJ dl)ng d.i giLip lac giii kitSm chU'ng c.1¢ phu hQ'p cua mo hinh nghien cuu trong Ihue li~n. Ngoiti ra, lac gill se Irinh btt ';'

thtk chQIl mau va guy Irinh thie, ke' bang call hl' cae ky thu~1 phan lieh d,nh ILiang va bien lu~r

gJa do phil h~p eua m6 hlnh ngilien CUll.

Tlt kb6a: Phong each 1.1nh (lao, van hoa

to

qua hO~1 dong kinh doanh.

l. Gidi thi~u

I-li¢n nay, cae nhft aau tlf va cae ben lien qUJl1

khong elll quan tum den kha Ililng ~inh lui cCla doanh nghi~p (ON) ma ben cJnh do cae hOc,1t d(lllg tile hlen Ideb nhi~tll eua DN d(')i v/1i mOl In{i1ng.

(fai v0i ngLfui i<lo (long va doi v{)i chng dl)llg ciing dang noi len nhLi l~l !Jeu chi (It' danh gi~ vc \ltc kh6e va khJ nilng phdt Iric'n ben vang clb DN.

M.lc dtl v~y, (j Viet ~Jm h,c'n \'5'n <It llay vilt) Con khii moi me va chu'::l utic1c ON quail (flln dung tntle, Dl'! chang minh IlhCing ioi ieh m;l ON nh~n dtiDe khl nang C(lO nh;'!!l thac Ihl,(C hien cung nJlltcong bothong lin tr;lch nhiem xJ hoi (Tj\.'XHL (,ic giu <15 tie'n hanh lr)ng ke't de nghien eLfU In(k

\';\ cae

CD sci ly

'huyc',

lien qU;)[), qll<l cl() de XU,l'(

(HQHl:.>KD) CUfl DN. Trong bitl nay, lac gla liep t~IC trlnh bay v~ quy trlnll va PPNC duoe

sa

d~lng d~ kH~'m djnh s~ .. phu h~1p CUll 1116 hlnh nghien cau trong Ihue 1i~n,

2. Phu'dng phOp nghi~n cuu djnh linh 2.1. Tham khao j kit" clllIyen gin va d~ xlliit 1110 !JIIlII IIghilll cllu ch,llh lillie

PPNC d\f(1c lac gia su dl,tng ia phlfdng pha phon h<:1p. Trongd6, phJn l1£hicn c{(u djnh tfnh Utf(!c tac gi:i thtle hie-n th0ng qua 2 giai <1ot,ln ehinh gem: (1) gl;)i rJOQ.n nghien c((u h~ng quan cd

sa

ly Ihuy€:'t va

s6

16 - ThOng 9/2019

261

- CSRCD4: Uu lien sl't dl,lng ngu6n nguyen li~u lai eh6 (nhil. cung cfi'p din phl(C1ng)

- CSRCD5: ThVe hien d~y du cae nghia Vl,l ve Ihue va phap luJ.ll;;ti dja phudng

- CSRCD6: T<;I.o vit;:c lam eho ngLldi dan uta pht(ong

2.2.2. TJu.1fIf!, do phong e(ich Iii,,}, d(1o Trong nghien dill nilY. bien <l¢c I~p PClf) du~c lac giii I~P (rung do luang bai 3 phong each cHic LnI'ng gom: (1) PCLE> d<in chiL (2) PClE) doc doan, (3) PClf) linh huong. Th<lr1g do de pelf) du'<;1C slt dlmg Irong nghir-n CtIll nJY lalhang do lanh d~o da ]lhan

,6

MlQ 5X (MLQ 5X - Mullifaelor leader- ship Quesliollaire Form 5X) (lllcc thiet k€:" bdl Bass va cong SIt (]999). Cl,llhe nhu' S<.JU

,. Thang do phong cach lanh 11<;10 dan chu - LODe]: Thci hl~n s~t molu Illl(e trang mOl 11nl1 huong ((ng xU' tn.fOC nhan vlen

- LDDC2: E)~ cao l<;1i ich eua 10 p [h~ Ie n tre n 1Q"1 feh cj nh£in

- LOOC3: Luon tham k.han vll Ion Ln?ng

y

ki0'n eoa nhan vIC!>n lnroc klli ra quyel u,nh

- lDDC4: Luon I~O Ji6u kien de llh5.11 vien dlfQ"C tb~ hi¢n het nang life cl'IU han than

- lDDCS: Quan (~Lrn va giai quyet kip Ihal de nhu diu philt tritn ella cftpdltdi

- lDDC6: Lu6n danh thdi gian lang nghe tam nt, nguy~n vong eua nilan vlen

· lDDe7: Luon d(Jng vlen va ho IrQ" k!p thbi kbi rlhan vien g~p kho khan

,. Tlmng do phong each lanh di,lo dQc doan - lDDD l: lu6n dlta ra de quye't dinh rna kh6ng din tham k.hao

y

kien eua dIp llltai

· LDOD2: Lu6n Ih~ hi~n <:;.tf. nghiem khac dei voi nhfin vien

- LDDD3: Nhan vien chI d.n wan thll nghiem ng#t d.c quy d!nh r1l~ kh6ng. cJn phai sang 1<)0

- LDDD4. Ehta ra chfnh sach Illltdng. pll<;ll nghiem ng~t d€ giJm SJI hoat dong ella nhun vien ,. Thang do phong each lanh d'.lo tlnh hu6ng - lDTH I luon the· hi9n Sif Ilnl1 (It)ng lrong erich xli' I)' cong vi¢e

- LOTH2: Lu6n giao vite thea clung n5ng Ille va kllii mlng thleh ung cUi.lllh:ln \lien

LOTH]: The· hien :-.I( thich ((ng nhanh khl hoan eallh thav dO'i

· LDTH4: luon khuyc'n khieh nhlin vlen phaJ thay Jai Vd liill1 rndi bun than

- LDOC5: Lu6n khuye'n khfch I1h5.n Vlen (hftl ra nhung

y

lI{()ng S<lllg tna Irong cang vi¢e

trong nghlen Clfu nay nhLf sau:

, Thang do d~c di€m van h6a S"Qg I~o - VHSTI. Moi tnfbng lam vlec luon khuyen khich nhan vi~n dLla ra gial phap m~i eho nhi~m IIl.1 dU'..;1e glao

- VHST2: Cok Ihanh vien lrong 16 ch(fc luon san s~ngcha'p nh~n nH ro I1B Ihli nghi~m cac phu'dng:in mcH

- VHST3: Cae thanh vl(~n lrong 16 cllt'tc luon t.hich nhO'ng c6ng vi~c c6 linh

tha

lh3.ch

- VHST4: Nhung nhan vien co

y

Iltang sang 1'.l0 luon dude a<1nh gia cao

- VHSTS: M6i nglfbi c6 nhung each lam khac nhall cl8 ^d,;H duoc hi~u qua cong vi~c

).- Thang do d~c di~m van h6a kiim soat

'\It phXi

- VHTT2: Phudng phap 13m VI~C lheo nhom luon dUde slt dl,lng d~ hoanlhanh cang vi~c dUdC giao

- VHTT3: MQi nguoi d~u Jam vi¢c giollg nhu mlnh 13 mQt phfin kh6ng thei rhieu eiia nh6m

• V HTT4: Cong viec lu6n duc;1c phan cong dci de thanh vien Ihfi'y dl(~c t£m quan IrQng clla ho doi voj mue lieu cua

to

Chlfc

- VHTIS. C<k quye't dinh quan In;mg eua c6ng Iy luon c6 d6ng gop

y

kle'n eua I1hi~lI ngu'ai

2.2.4. Tlwng do hj~u qUcl/W(lf dt5l1g kinIJ doan}, Dua Iren cae nghien euu tru'(:fc day v6 vi~c do

5616· Thong 9/2019

263

W CHi CONG

TH~dNG

iLr~ng HQHElKD (Feng el 01. 2017: Waddock and Graves. \997; Yuen et a!, 2016). nghien cuu nay!>lt dung cae chi' s6 (to lLiang ell th€ nln! sau:

,. Sl! lang trliang CUll I}' ~ufit lc;1i nhu~n rongldoanh thu (ROS)

., Sl.' Iflng tn/dng eua I)' SUa! loi nhll~ n rong/vo'n chu so hrru (ROE)

r Stt lang lniong cua

ty

su:'l'! Idi nhu~n ronglt6ng gia Ir! lili san (ROA)

3. Mftu stt d\mg trong nghj~n cUu 3.1. Xtic ninil dlic rlllm ",au \-'ll cO 11/3/1

EJ6'i voi pldn lich niJan t6k.halll pha EFA, nghien cd'u cua Hair. Anderson. Tatham

va

Black (1998) chi chi ra r~ng, kieh Ihude mJll ,6j thieu dn ga'p 5 Ian t6ng s6 bien quail silt (n::- 5*1ll Irong d6 m 1b s6 bien quan sill). VI mo hlnh SEM HI bude me} rQl1g elw phfin t1ch nhan tokh:im ph .. i (EFA). nen co mall dtJ(fc de umh lu'dng II! nh,r ErA Trang nghiL'l1 CUll nay. d~{a tren bang cau h6i kh,)o S:I t chinh thlfe gam 55 bie'n quan s{)t, do do kkh tlll(OC 111dU tOI (hieu eho nghien nIu nay 15. 275 (n =55--5). Nghien euu nay eh9n

co

mau l~ 300 lb VI C0 mau Cilllg lon thl cang thieh hr,fp eho phan deh thee InO iJll1h SEM.

3,2, PIII.-!CfJrg phdp chon milu

i'\;ghien CtIU nay ap dVng chc:m milt.l phi xac suit vai

Jy

do viec khao Sal IO~lIl bl) cae !lha lanh dq;o tai de DN thuoe ml~n E>6ng Nam

So

^{d€ xfty} dl/ng khu6n m~u se gay ton kern nhieu nguon life va thai gian. Trang phu'ong philp chQn mau phI xac suit. Uic giJ sl't'dVng phuong phap chon mau (heo drnh muc VI phuong phjp nay gitlp kIdc phvc dLfQc nhtIng nhlfdc di6m Ibn (ai eua phuong philp ch011 1115.lIlllU~n ti~n klli di1lj~tl thtl th~p kho co linh <1<)1 dien eho 16ng Ih{ D~f(l Irell dfi li~u th6ng ke vi: so hfdng de DN ho~t dOng In~n elia ban thu6e 4 tinh mien Dong Nam 86 linh den thbi di.fm nga)' 27!7J20J 9. Tac gUJ tlen hanh phiin b6 dmh mile de DN dn hiy dff Ij~u khno s:Jt theo tttng (lnh

de

dap (fog

co

^mau dn thu Ih~p I~

300 phie'u khao sat. Cl,I [h~ nln( sau: TP.HCM 246 chie'm !)' trong 82% Irong t6ng dl"f li~u cAn Ihu rMp;

8)1111 DLfdng 24 ON ehlt::m

Iy

[rollg 8£'/0; 86ng Nai 21 DI\ chie'm !}' (rQng 7% va Vung Tau 9 DN chiem !)' tr(lllg J% [ren !clng diJ' lieu d.n (hll th~p.

4. Thie'l ke' bang du hiii kh;-lO sal Cal' bJng cJu hoi kJ150 S;'I[ (ILMc I<lC giii thiet ke [rong nghicn n:ru nay thea Irinh [u nhlf sau'

Bllde J." Xtic dinh n(ji riling \'(1 hinh tilde (QII fUJI Trong nghien eUu nay, phfin du h(lJ dang dong rheo thang do Jikert 5 ca'p ell) ~e eh/(lc I,ic giii stJ dVJlg

de

Lhll Ih;)p cae dO' II~U liel1 ql1.:l1l de (hang do.

2M s6 16 - Thong 9/2019

\'hinh

v~ I~n

de

va ml,le Jfeh !hlfe de! nghien c~u, (2) phfin khai quat ,,~ TNXH cua DN d~ d6i tU'dng khao s~h c6 Ih~ hi~u vifn de tni(fc khi Ira la, call hoi, (3) phdn cae cau hoi l~P Irung vao ol}i dung chlnh cu> nghi~n cUu (g6m PCLEl, VHTC, m~c eli) cOlIg b6 thOng tin TNXH

va

HQIIDKD), (4) phdn diu hor d6ng di tim kiel1llhem Quan di&m eua cae nh~l lanlt d~o ve cac vfin d~ gay can lra qua Irinh thl/e hi~n va oong b6 rht>ng tin TNXH. (5) euoi cung HI de du hoi nhhm Ihu Ih~p thong tin vi:. doi 1u'(1ng khii.o Sal nln1: gidi Ifnh, ehuc vl,l. lo~i hlnh DN. linh v~iC hoal dong ...

811rJc 3. Phdng

lin'"

fhil" Vi) hoim rhi~n bdng call hoi

Bang cau hal nhap san khi hobn thanh dli(1c tac

Jo'i phJ 'v';l ru~u ljlt.l [rang J!l:u kit;"16~J~ h~n ve 111~1 thai gian va kinh philhl.le lu(;n. Sau khl dO' li~1f <-In dlfOC thu Ih~p IU de phieu khao Sa.I. cae dU' li~1l

se

dlioc lam s~ch

de

dam bao de) lin v;)'y va dnh chinh xae khi l1u'a vao lhve hi~n cae blid'c phftn lich djnh lu'ong lien quan.

5.2. PJlli(/llg plldp pilau liell dinh hf{lng Do moi quan

he

phltc IZlP giO'a cae bien lrang mo hlnh nghien cuu d~ XU~-I, lrong nghien diu nilY.

uk gia sll' dung de ky (hu(1I phan lich dinh IlfQ'ng lheo mo hinh hoi quy luye'n linh (SEM) vdi sl/ ho

W CHi CONG THUUNG

---

4. DenisOIl. D. R. & Mis!lm, A. K (1995) 'Towards n 1/;( ;n' of U' ~'[II<'-i.:'rn;,-,!

:a"ollol Science, 6(2). ^pp. 204·223

5. CW"I"C/". N. S .. & Mellf:('/" J. I (1999). Logislics resl-u' I ' 1(!,\'rjoJ" COIIS/rllei I'aliday. Journal of Bwiness Logi,I'IIL''''-' 6. J-/(/m{fn. R.M .• Cooke. TE. (2005). The impact oJell/¹ m nol oj ALco/lIIting and Public Policy 24 (5). 39/-430.

7. HlIS!iddille,)., S(I/OIII(/, A. 1., & TOIIIS, 1. S. (2005).

c/{).\"UJ"('S nil 'he replIlrI/IOIIJ of UK Pies. The 8ri/ish Ace' 8. /-looper. D .. COllghlal!, ) .. &: Mul/I.'H, lvl. R (2008) mode/fit. Eleclionic JOIIJ"lW/ of BII,~iness Research Mel/).-)tir, 6i!}.

9. Hox J 1., MOM c.J.M. (1001). Tit" ncO/mcy ojlllllfl!!cl'd s gm/l/'s (J/Ill wwlf smnples. SlmCf/lra! eqll(lfiolllflor/elillg.,~ (2).

10. HI/(llIg. S. K (201.1). The impacf ojCEOdlOraclerisfic.<; ⁰¹¹ corpol'ate sustaillable del'eiopmeJ1l. Corpomte 50- cw/ Respomilbdil.\" (ll/d EIII'lrOnmefl((l/ MOllogeJllcm. 20(4). 234-244.

II. Smith D. (2f)(H) Stmnuml Eql/atlOn Modelling ill MmU//.:f'lIfel/1 ACCOlllJlillg Re.\·earch: CrtIlCl,{ Ana/)'sis alld OpPoIfUnilif',\ lUI/mol of AccOlltHiHR Rc!;eorch 23, 49-86

Ngay nh~n bili: 9/8/2019

Ng~IY phan bi~n ilanh gia vii sua chua: 19/812019 Ngay chAp nh~n iliing bai: 29/8/2019

Tilling Iill !(ic gIn'

I. PGS.TS. HLY~H VUC 1/ING

Tr1idng f)~i hQc Kinh Ie' Ihanh phil 116 Chi Minh 2. NCS. HA THI THUY

Tru'ong D~i hQc Kinh Ie' - Tai chinh thanh pha' H6 Chi Minh

RESEARCH METHODS TO VER[}'Y

DISCLOSURE AND THE

ABSTRACT:

• Assoc.Prot. Ph.D University of Econo:y,.c;s

• Postgraduate s:.::

University of Economics or

This ,1I11cie is to present an overview of the rese:lrch process and the research method used to verify the correlation between [he leadership ~tyle, organizational cuhure, the Corporate Social Responsibility's information disclosure and the business performance. This article's CQment im ludes how to build the scale of facTors, how to choose samples and the process of developing re.'~carch questionnaires. The article also presents quantitative analysis techniques and arguments

011 verification factor'S used to assess the cOrH:"lation.

Kc)'\vords: Leader::,hip styles, organil.<ltiol11J1 culture. Corporate Social Responslbilhy, business performance.

266

So 16 -Thong 9/2019