CAC NHAN TO ANH HlJCfNG DEN VIEC TO CHlfC KE TOAN QUAN TRI
CHO CAC TRl/OfNG CAO DANG VA DAI HOC CONG LAP Cf VIET NAM
• PHAM NGOC TOAN - N G U Y I N THI KIM THOA
TOM TAT:
Mue tieu cua nghien cffu la xac dinh cac nhSn td anh hffdng den td chffc ke'toan quan tri cho cac trffdng eao dang va dai hpc cdng lap d Viet Nara. Nghidn cffu dffdc Udn hanh tren quy md 168 mSu. De thu thap dff lidu, tae gia da siJ dung bang eau hoi cd ca'u true va xff ly bang phan mdm SPSS. Phffdng phap ngbiSn cffu ket hdp dinb tinb va dinh Iffdng. Ky thu^t ph^n tich bao gdra thd'ng ke rad ta, kidra tra dp tin cay thang do, phan ticb EFA, hdi quy tuye'n tinh. Ke't qua nghien effu cho tha'y 6 nhan td' anh hffdng td chffc ke' toan quan tri cho cae trffdng cao dang va dai hgc cdng lap d Vidt Nam: (1) Nhan thffc ve KTQT eua ban lanh dao; (2) Quy md td chffc;
(3) Cdng nghe cua td chffc; (4) Chien Iffdc td chffc; (5) Mffc dp canh tranh; (6) Trinh dp nhan viSnkd'toan. Cud'i ciing, nghien cffu nay gdi y mot so'kie'n nghi nham nang cao hieu qua td chffc ke toan quan tri cho cac trffdng eao dang va dai bpe cdng lap d Viet Nam.
Ttf khda: Ke toan quan tri, eac ydu to' anh hffdng den td chtfc ke toan quan tri.
1. Gidi thidu
Thdng tin ke' toan ma dae biet la tbdng tin ke' toan quan tri (KTQT) ed rapt vai trd quan trgng trong boat ddng cua cac td chffe nham cung cap tbdng tin hffu ich cho cac nha quan tri cac ca'p trong td chffc de ra cac quydt dinb quan ly, Hien nay, cae trffdng cao dang va dai hpc cdng lap d Viet Nam chu ye'u chi coi trpng ke' toan tai chinh theo quy dinh cua phap luat. Tuy nhien, ngoai thdng tin ke'toan tai ehinh cung ca'p phan anh cac nghiep vu da xay ra trong qua kbff, cae nba quan tri cdn cln de'n thdng tin mang tinh tffdng lai phuc vu cho viec ra quye't dinh Do do, ta't ye'u phai dung de'n thdng tin ciia KTQT.
Do dd, bai vidt bffdng de'n viee nghien effu xac dinb cac nhan td' anh bffdng de'n td chffe kd toan quan tri cho cac trffdng eao dang va dai hgc cdng lap d Viet Nam. Ket qua nghien cffu nham nang cao hieu qua td chffc kd toan quan tri cho cac trffdng eao dang va dai hoc cdng lap d Viet Nam, 2. Cd sd Iy thuye't, md hinh va phtfdng phap nghien ctfu
2.1. Cd sd ly thuyet vd mo hinh de xua't Ly thuyet ngau nhien
Ly thuye't nglu nhien la mdt trong nhffng ly thuye't dffdc sff dung phd bie'n trong cac nghien effu ve KTQT (Otley, 1980; Chapman, 1997).
Theo quan diem eua ly thuyet ng§u nhien, khdng
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CO radt md hinh KTQT khudn mlu cho tat ea eac to chffc ma can phai dffdc thiet ke pbu hdp vdi dac diem cua td chffc va mdi trffdng ma td chffc do dang boat ddng. Ndi each khac, viec van dung KTQT trong td chffc chiu anh bffdng cua cac ye'u tdtiiudc ve mdi trffdng ben ngoai (thi trffdng, mffc do canh tranh, sff khdng chac cbSn) va ye'u td' thudc ve bdn trong td chffc (quy md, ed eau, chie'n Iffdc, cdng nghd, van hda).
Lj thuy&'t khui'ch tdn sU doi mdi
"Cai mdi" d day ed the la mdt y tffdng, radt cdng eu bay mdt ky thuat dffdc eho la radi dd'i vdi td chffc (Rogers, 1983). Viec vSn dung cac cdng cu KTQT, dae biet la eSc cdng cu KTQT bien dai dffdc xem nhff la "eai mdi" trong eac to chffc cdng d Viet Nam. Ly thuydt khud'ch tan sff ddi mdi trong td chffe la ed sd dd giai thich 3 nhdra nhan td' anh hffdng de'n viee van dung KTQT.
Mot la, dac diem cua ban lanh dao nhff nhan thffc cua ban lanh dao ve KTQT, tam ly ngai ddi mdi va sff hd trd eua ban lanh dao. Hai la, dac diem b6n trong td chffc nhff quy md td chffe, mffc dd phan quydn, trinh do cua nhan vien ke toan va van hda td chffc. Ba la, dac diem mdi trffdng ben ngoai td chffc nhff mffc dp canh tranh va ap Iffe tff cac cdquan quan ly.
Cdc nhdn to' dnh hudng de'n viec to chiic ke todn qudn tri cho cdc trudng cao dang vd dgi hoc cong lap d Viet Nam
+ Nhan thffc ve KTQT cua ban lanh dao:
Vdi vai trd chi buy, ban lanh dao cd quyen quydt dinh lien quan den viec to chffc trien khai van dung KTQT, bd sung boae cai tidn cac cdng cu ky thuat KTQT radi. Do vay, nhan thffc ve KTQT eua ban lanh dao la yeu td'quan trgng anh hffdng de'n viec van dung KTQT trong td chffe (Tran Ngge Hung, 2016; Pham Ngoc Toan &
Pham Thi Anh Hdng, 2017). Nhan thffc ve KTQT iS mffc dp hieu bie't eua cac nha lanh dao ve vai trd, Idi ich cung nhff each stf dung KTQT trong td chffc, Davis (1989) ebo rang nhan thffc bao gdm iihan thffc hffu ich va nhan thffc dd sff dung.
Gia thuyet HI dffpe dffa ra la: Nhan thffc vd KTQT ciia ban lanh dao anb hffdng tich effc de'n to chffc ke' toan quan tri cho cac Irffdng eao ding va dai hoe cdng lap d Viet Nam,
+ Quy md to chffe:
Quy md cua to chffe cd the dffdc do Iffdng bang ngudn Iffe cua td chffe nhff sd Iffdng nhan vien, tdng tai san bay do Iffdng bang ket qua cua td chffc nhff sd Iffdng khach hang, doanh sd hoac doanh thu (Maleen & Michael, 2009) Tang trffdng quy md eho phep eac td chffc nSng eao hieu qua boat dgng, tao ed hdi eho sff chuyen mdn hda va tang cffdng kha nang canh tranh. Tuy nhien, khi td chffc ed quy rad Idn, dat ra yeu eau phai phan ca'p quan ly cdng vdi khd'i Iffdng thdng tin can pbai xtf ly trd nen nhieu va phffc tap hdn, do vay c^n van dung KTQT mdt each chinh thffc va toan dien bdn (Abdel-Kader & Luther, 2008).
Gia thuye't H2 dffdc dffa ra la: Quy rad td chffc anh hffdng ticb effc den td chffc ke toan quan tti cho cac trffdng cao dSng va dai hgc cdng lap d VidtNam.
-f- Cdng nghe eua td chffc:
Cdng nghe la mdt yeu Id' ndi bd quan trpng ciia td chffc lien quan mat thie't de'n he thd'ng qudn tri cua ddn vi (Cadez va Guilding, 2008;
Waweru, 2008; Huang va egng sff,2010). Theo nghien effu cua Huang va cdng sff (2010), vide dau tffvao cdng nghe se tang cffdng cac he thdng quan tn, Sff tie'n bg khoa bpe cdng nghe la mdt yeu td ehinh trong viec thay ddi KTQT (Libby va Waterhouse,1996); Choe (2004) trong nghien cffu eua minh da tim ra anh hffdng dang ke giffa trinh dd cdng nghe san xua't va Iffdng thdng tin dffpe tao ra thdng qua he thd'ng thdng tin ke' toan quan tri.
Gia thuyet H3 dffdc dffa ra la: Cdng nghe eua td chffc anh hffdng tieh effc den td chffc ke toan quan tti cho cae trffdng eao dang va dai hoe cdng lap d VietNam.
+ Chien Iffdc td chffc:
Chie'n Iffdc la each ma td chffc vdi nhffng ngudn life ndi tai eua minh nam bat dffdc nhffng cd hdi cua thi ttffdng de dat dffdc nhffng mue tieu cua td chffc (Kaplan va cdng sff, 2012), ChenhaU
& Langfield-Smith (1998) nhan tha'y md'i quan hd giffa vide van dung KTQT va chie'n Iffdc td chffc cd the khdng phai la md'i quan he mot - mdt ddn gian. Dd thffc hien chie'n Iffdc to chffe ddi hoi cae nha quan Iy khdng ngffng danh gia radi trffdng
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ben ngoai, cdng nghe, ed cau td chffc, van bda va he thd'ng KTQT dd dat dffdc cae rauc tieu mong mud'n (Chenhall, 2007).
Gia thuyd't H4 dffdc dffa ra la: Chidn Iffdc td chffe anh hffdng tich effc de'n td ebffe ke' toan quan tri cho cac trffdng cao dang va dai hoe cdng lap d Viet Nam.
+ Trinb dd eua nban vien ke toan De van dung thanh cdng KTQT trong td chffc khdng the khdng xet de'n trinh do chuyen mdn eua nhan vidn kd' toan (Vffdng Thi Nga, 2015).
Trong nghien cffu cua minh, Karailah Ahraad (2012) cho rang bang cap eua nhan vien ke' toan nhff bang trung eS'p, cao dang, dai hgc boae sau dai hgc phan anh trinh dp chuyen radn eua nhan vidn kd toan. Trong mdt loat cae nghien effu vd kd' toan kbu vffc cdng d Malaysia, Saleh (2008) ke't luan rSng trinh dd nhan vien ke' toan cd anh hffdng dd'n cdng tac ke' toan ttong eac td chffc chinh phu.
Gia thuye't H5 dffdc dffa ra la: Trinh do eua nhan vien ke' toan anb bffdng ticb effc de'n td chffe ke' toan quan tri cho eac trffdng cao dang va dai hgc cdng lap d Viet Nam.
+ Mffc do canh tranh
Mffc do canh tranh la mffc do ma mdt td chffe pbai dd'i phd vdi dd'i thii eua minb ve ngudn nguyen lieu, ngudn nhan Iffc, cha't Iffdng san pbam hoac dicb vu, gia ca, kenh phan pbd'i hay sff da dang cua san pham (Doan Ngge Pbi Anh, 2012), Chinh mdi trffdng canh tranh khd'e liet da tao nen nhffng ap Iffc, nhffng rui ro, sff hdn loan va sff ba't dn cho cac td chffc (Mia & Clare, 1999), Trong nhffng tinh hudng nhff vay, eac td chffc thffdng stf dung nhieu cdng eu KTQT khac nhau dd bd trd cho viee ra quye't dinh nhSra chie'm ldi the' cao hdn so vdi dd'i tbii tren tbi trffdng Cae nha nghien cffu KTQT dffa tren quan diem cua ly thuye't ngau nhien xem raffc do canh tranh nhff la mdt bie'n thuge mdi trffdng ben ngoai anh hffdng ddn viec van dung KTQT cua td chffc (Chenhall, 2007).
Gia thuye't H6 dffdc dffa ra la: Mffc dd canh tranh anh hffdng lich effc de'n td chffc ke' toan quan tri eho eac trffdng cao dang va dai hpc cdng lap d Viet Nam.
Can eff vao cae nghien effu ttffde va dieu chinh ebo phu hdp vdl dieu kien d Viet Nam thdng qua thao luan chuyen gia. Tae gia de xua't md hinh nghien effu cac nhan to' anh hffdng de'n td chffc ke' toan quan tri cho cac trffdng eao dang va dai hpc cdng lap & Viet Nam.
2.2. PhUdng phdp vd dU lieu nghien cUu Nghien effu dffdc tie'n hanh qua 2 giai doan chinh: (1) Nghien effu dinh tinh nham xSy dffng va hoan ebinh bang can bdi khao sat theo thang do; (2) Nghien effu dinh Iffdng nhlm thu thap, phan tieh dff lieu khao sat, va kiem dinh cae gia thie't eiia md hinh.
Phffdng phap chgn ra§u: MSu dffdc ebon theo phffdng phap ngau nhien. Tbeo Tabachnick&
Fidell (2007) khi dung MLR (Hoi quy bgi), kich thffde man n nen dffdc tinh bang cdng thtfc sau: n >
50 +8p (p: so' Iffdng bid'n ddc lap), Sd' mau dffdc chgn trongbai nghien effu la 168 mau la phu hop-
Md hinh nghien effu de xua't nhff sau:
Y = p-l-li,X,-1-^2^2 + ^3X3 + P^4 + P5Xs + P,^6 + f' Trong do:
Xj: Nhan thffc ciia ban lanh dao;
X2: Quy md td chffe;
X5: Cdng nghe td chffc;
X4: Chien Iffdc cua td chffc;
X5: Mffc do canh tranh X^: Trinh dd eua nhan vien ke'toan P: To ebffe ke' toan quan tri ebo cac trffdng eao dang va dai hgc cdng lap d Viet Nara
/J : Sai sd': Cae ye'u to' khdng quan sat dffdc.
3. Ke't qua nghien ctfu
Sau khi kiera dinb do tin cay cua eac thang do cua cac bien dgc lap va bie'n phu thudc. Tac gia danh gia mffc dp pbu hdp cua md hinh hdi quy tuye'n tinh nhff sau:
Bang 3.1. Danh gid mCfc do phu hdp cue mo hinh ho! qui tuye'n Hnh da bien
M6 hinh
1 soR
.770' scfR=
.594 H#sci R' - hiSu
chinh
.578
Sai so chuan cua udcluong
.14375
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Bang 3,1 eho tha'y, gia tri he so R- = 0,594>
0.5, do vay, dJty la md hinh thich hdp dd stf dung danh gia md'i quan he giffa bien phu thudc va cae bie'n ddc lap, Ngoai ra, gia tri he so R- hieu ehinh la 0,578, nghTa la md binh bdi quy tuydn tinb da xay dffng pbii hdp vdi dff lieu 57.8%.
lip can: Xay dung ehffdng trinh dao tao linh hoat theo nhu eau xa hdi: ngoai nhffng ndi dung yeu cau cua Bd Giao due va Dao tao, ed the bd sung cae hpc phan khac eho sinh vidn tff chgn tiieo nhu clu cua minh; Ky ke't hdp ddng vdi cae doanb nghiep ebo sinh vien tbffe tap nghe nghiep; Phai
Bang 3.2. Bdng ket qua cac hong so hoi quy Coefficients"
M6hlnh
1 (Constant)
XI X2 X3 X4 X5 X6
H$ s^chua chua'n hoa Beta
1.278 .074 .084 .197 .155 .088 .087
Sai sd chuan .188 .019 .019 .047 .030 .024 .018
He so chuan hoa Beta
.•195 .232 .274 .297 .209 .247
W
6.795 3.784 4.426 4.191 5.088 3.623 4.727
Sig.
.000 -.000 000 000 000 000 000
Thong i<e da c$ng tuyen Hg sdTolerance
.955 • .920 .590 740 755 .925
He so VIF
1.047 1.087 1.696 1.352 1.325 1.081
Can eff vao Bang 3.2, phffdng trinb hdi qui tuyen tinb bdi cua cac nhan to' anh bffdng td chffc kg toan quan tri cho cac trffdng cao dang va dai hpc cdng lap d VidtNam vdi cache so'chua'n bda nhff sau:
Y = 0.195X1+0.232X2+ 0.274X3 + 0.297X4 + 0.209X5 + 0.247X6 4. Ket lu^n va kid'n nghi
4.1. KS't lugn
Mac dich cua nghien cffu nay la xac dinh va do Iffdng mffc anh hffdng eua cac nhan td' tac dpng de'n td ebffe ke' toan quan trj ebo cac trffdng cao dang va dai hgc cdng lap d Viet Nara.
Ve ke't qua nghien effu nay da ebi ra dffdc 6 nhan to' cd anh hffdng td chffc ke' toan quan tri vdi mffc dp tac ddng theo thff tff tff cao de'n tha'p nhff sau: Chie'n Iffde td chffc, Cdng nghe td chffe, Tnnh dp nhan vien kd toan, Quy md td chffe, Mffc dd canh tranh.
4.2. Kie'n nghi
- Ve phia cac trffdng cao dSng va dai hpc cdng
Nguon: Tinh todn td phdm mim SPSS ffng dung tin bpe vao viec td chffe ke' toan quan tri nhff: trang bi phan mem ke'toan dap tfng nhu can stf dung, trang bi he tbong raang hoat ddng dn dinh va dam bao thie't bj lffu trff dien tff an toan va bao mSt; Tie'p tuc nang eao kie'n thffc ve chuyen mdn cho dpi ngu can bg lam cdng tac kd toan ndi chung va ke'toan quan tri ndi rieng; Cae trffdng cd the md rdng quy md thdng qua md rdng va da dang bda cac nganh dao tao, nang eao chat Iffdng dao tao, de thu hiit sinb vien.
Ve phia bdi nghd nghiep Hdi kd toan Viet Nam nen tao dieu kien hd trd cae trffdng eao dang, dai hgc cdng l | p trong viee td chffc thdc hien ke toan quan tri bang viec dffa ra mdt sdmd liinh td chffc kd toan mlu phu bdp vdi tffng loai hinh ddn vi, tffng ITnh vffc boat dgng tbdng qua cac budi hdi thao. Tren ed sd do, giiip cae trffdng nhan thffc dffdc vai trd va tae dung eua ke toan quan tn effng nhff nhffng dinh hffdng eho viec td chtfc cdng tac kd toan quan tri phu hdp vdi cac ddn vi •
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M:^.
TAI LIEU THAM KHAO:
Tdi lifu trong nUdc:
1. Trdn Ngge Hung (2016), "Cdc nhdn id tdc dong den viec van dung ketodn qudn tri Irong eac doanh nghiip nho vd vita Igi Viet Nam ". Luan dn lien sTkinh te Trudng Dgi hoc Kinh te'TP. Ho Cht Minh.
2. Dodn Ngoc Phi Anh (2012), "Nghiin ciiu nhdn id dnh hudng d^n viec van dung ki'todn qudn tri chie'n luge trong cdc doanh nghiep ViitNam" Tgp chi Phdt trien Kinh li', S. 264(2012).
3. Phgm Ngoc Todn vd Pham Thi Anh Hong (2017), "Vdn dung ketodn qudn tri tai cdc cong ty dieh vu cong ich Tren dia bdn thdnh pho Ho ChiMinh". Tgp cHi Cdng Thuang.
Tdi lieu nti&c ngodi:
1. Abdel-Kader, M., & Luther, R. (2008). The impact of firm characteristics on management accounting practices: A UK-based empirical analysis. The British Accounting Review, 40(1), 2-27.
2. Baines, A., & Langfield-Smith, K. (2003). Antecedents lo management accounting change: A structural equation approach. Accounting, organizations and society, 28(7-8), 675-698.
3. Cadez, S., tk Guilding, C. (2008). An exploratory investigation of an integrated contingency model of strategic management accounting. Accounting, organizations and society, 33(7-8). 836-863.
4. Chapman, C. S. (1997). Reflections on a contingent view of accounting. Accounting, organizations and society, 22(2). 189-205.
5. Chenhall, R. H., & Langfield-Smith, K. (199S). The relationship between strategic priorities, management techniques and management accounting: An empirical investigation using a systems approach. Accounting, Organizations and Society. 23(3), 243-264.
6. Chenhall, R. H, & Langfield-Smith, K. (2007). Multiple perspectives of performance measures. European management journal, 25(4), 266-282.
7. Choe, J. M. (2004). The relationships among management accounting infortnation, organizational leaming and production performance. The Journal of Strategic Information Systems, 13(1). 61-85.
8. Haldma, T, & Ladts, K. (2002). Contingencies influencing the management accounting practices of Estonian manufacturing companies. Management Accounting Research, 13(4), 379-400.
Ngay nhan bai: 19/2/2019
Ngay phan bien danh gia va stfa chtfa: 1/3/2019 Ngay ch§'p nhan dang bai: 11/3/2019
Thong lin tdc gid:
1. TS. PHAM NGOC TOAN 2. ThS. NGUYEN THI KIM THOA
Trffdng Cao dang Cdng Thffdng TP. Ho Chi Minh
228 So 4-Thang 3/2019
KE TOAN-KIEU TOAN
FACTORS AFFECTING
THE ORGANIZATION OF MANAGEMENT ACCOUNTING AT VIETNAMESE PUBLIC
UNIVERSITIES AND COLLEGES
• PhD. PHAM NGOC TOAN
• Master, NGUYEN TH! KIM THOA Ho Chl Minh City Industry a n d Trade College
ABSTRACT:
This study is to identify factors tiiat affect the organization of management accounting at Viemamese public universities and colleges. The study was conducted with 168 samples. Data of this study was collected through structured questionnaires and analyzed by the SPSS software. The study methods consist of botii qualitative and quantitative research methods. The analysis techniques of this study include descriptive statistics, scale reliability testing, exploratory factor analysis (EFA) and linear regression. The study's results show that there are six factors affecting the organization of management accounting at Vietnamese universities and colleges, namely (1) Awareness of management board of management accounting; (2) Organization size; (3) Technology of tiie organization; (4) Organizational sttategy; (5) Competition level; (6) Ability of accounting staff. In addition, this study proposes some recommendations to improve the effectiveness of management accounting at Viemamese pubbc colleges and universities.
Keywords: Management accountmg, factors affecting tiie organization of management accounting.
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