QUAN
TR!
KINH DOANH
DRHH
GIH TRC
DOnG UICC
HP
OlinG PHRR dlGfll
KC
TOnn
BGn TinH
Hdu ICH CUD HC
THOHG THOHG
Tin
KC Tonn
TROHG CnC DORHH HGHICP DICH UU Of
UICT
nniD
Nguyen Thanh Hung
Trudng Dal
hpc
ThUdng mai
Email:

Ngay nh$n: 25/10/2013 Ngay nh$n lai: 19/11/2013 Ma sd:
64+65.2BAcc.22
1
khi Viet Nam gia nhdp
To ehde
thuong mai the gidi (WTO), nen kinh te cua qudc gia da
^cd

vu d Ha Ndi,
Hai
Phdng, TP. Ho Chi Minh de xem
x6t
cd hay khdng mdl quan hd gida viec ap dung phan mem ke toan va tinh hdu ich ctia he thdng thdng
tin
ketoan
trong vide cung cap thdng
tin
TO dd, gidp doanh nghidp thay ro han tam quan trgng cda hd
thing thdng tin ke toan trong
vide
eung cap cac thdng tin hOu ich, nang cao hidu qua cda cac quyet dmh
qudn ly trong
bdi
canh
hgi
nhdp
TO
khda: phan mim
ketoan.
hd thdng thdng tin
ketoan,
doanh nghiep
dich
vu
1.0$tvande
nghien cUu
ciia
Carol Cook

doanh phu hop va hidu qua.
ldng hpp do lidu tdi chlnh kjp
Ihdi,
chfnh xac. Cac Cac doanh nghiep
djch
vu hogt ddng thudng
^^ khna
hpc
-
S6 64+
65/2014
"^ ttiddng mjl 103
QUAN
TR!
KINH DOANH
rat da dang vdi nhieu loai hinh d|ch vy khdc nhau.
San phd'm
djch
vy cd
Ifnh
khdng lach rdi. the hien
d
chd'qua trinh san xuat. cung cap
dich
vu vd sif
dung
djch
vy thudng gan lien nhau. Ben canh dd,
san phd'm
djch

nghiep
dich
vy
ciia Viet
Nam, cQng nhu anh hUdng
cua nd den
tinh
hQu ich
ciia
he thdng thdng tin ke
toan.
Phan
tich
cac nhdn to lam tang tinh hieu qua
ciia
viec
sQ
dung phan mem ke todn nham nang
cao chat lupng thdng tin cung cap, gdp phan dUa
he thdng thdng tin ke loan trd thdnh mdl cdng cy
dac lyc giup cho DN nang cao
hieu
qua hogt dpng
trong bdi canh hien tgi,
2.
Cac nghien ciiu c6 lien quan ve tac dpng
cua phan mem ke loan
deri
tinh hQu ich cua hp
thohg thong tin

thie'u cdc chi phi va vd cac thu tyc quan ly,
giijp
viec cung cap thong tin cho nha quan tr| dupc k|p
thdi vd chinh xac hdn. Hien nay, viec ap dyng
phan mem ke toan de' hach toan va ghi chep cac
thdng tin tai chinh ngay cang trd nen phd
bien
lal
cdc DN cua Viet Nam Phan mem ke todn la
bb
chUdng trinh dimg de ly ddng
xCf
ly cac thdng tin
ke loan
Iren
may vl
tinh,
bat dau
lU
khdu nhdp
chUng tU gdc, phdn loal chUng tU,
xQ
ly thdng tin
tren cac chUng tU
Iheo
quy trinh
ciia
che dp ke
toan den khau in ra so ke toan va bao cao tai
chinh,

tin
ke toan cd cac chUc ndng
chii
yeu:
thu thdp, xif ly, tong hdp va luu
IrQ
dQ lidu nham
cung cap thdng tin phuc vy ra quyet dmh va
chile
ndng kiem soat (hinh 1).
De he thdng thdng tin ke toan phdt huy tdt
chile
nang
ciia
minh thi van de to chUc, trang
bi
phan
mem ke toan la mpt khau rat quan trpng, bdi
leno
anh hudng den tfnh
hOu
ich va hieu qua
ciia
h^
thdng thdng tin
ketoan
Thai Phdc Huy
(2012)cho
rang he Ihdng thdng tin ke loan trong DN gdm 5
thanh to cd ban: dQ lidu dau vao cua cac nghiep

the'
qu^ii If
- Chu
doanh
nghiep
- Hoi dong quan tri
- Ban Giam doc
DiTlifii \a
thdng tin
kinli te'
He thd'ng
tl)6iig
tin
k^'tonii
phuc
^ y quaii
lv
Thu thap
Lifti
tru'
XiJly
Truyin
vi nhati thdn?
tin
Bao
ciio li^'toan qiian
Nliii (plan tij vn ciiiye't
diuli
Hlnh
1:

phdn mem ke
loan;
he thdng
chUng
tQ,
tdi
khodn,
sd sdch va
bao
cao ke
toan;
cac qua trinh
kg toan
cd ban, trong dd phan mem ke loan la mpt
trong cac thanh to quan trpng lien quan
true
tiep
dgn tinh chinh xac
ciia
thdng
tin
ke todn cung cap.
CQng vdf quan die'm
tren,
trong nghien cUu "Ban
vg
h$
thdng thdng tin ke loan quan lr| chi phi Irong
cdc DN san xual ddt may" (Hd My Hgnh, 2011),
tdc gid

ra cac
quyet d|nh ve kie'm soat chi phf. Lien quan den
quan ly doanh thu trong cac DN thUdng
mai,
Nguyeh Thj Khanh PhUdng (2012) dd de cap den
4 hdat ddng chfnh
ciia
chu trinh doanh thu: nhdn
va xet duyet ddn ddt hang; giao hang hda
hode
Ihyc
hien d|ch vu
vdi
khach hang, lap hda dan bdn
hang;
thu tien ciia khach hang. Vdi
viec
ap dung
cac phan mem ke todn hogc phan mem hogch
dmh ngudn lyc (ERP). cdc DN se thu thdp dUdc
day du thong tin, giam thie'u cac
rQi
ro trong qua
trinh ghi nhan dQ
lieu,
xCf
ly dQ lieu va luu trQ thdng
tin,
Nhd dd cac thdng lln ve doanh thu ban hang
va cdng nd ludn dupc cung cap

hd thong
thong lln ke toan la co the' cung cap duac Ihong tin
can thiet de' hd'tra cho cdc quyet
dinh
cd hen quan
cua nha quan
tri.
Gelinas (1990) xem
xel
tinh hQu
ich
ciia
he thdng thdng tin ke toan nhu mpt
IhUdc
do ve mUc dp thanh cdng cua viec thyc hien cac
myc
tieu
da xac dmh
ciia
to chUc. Myc tieu dd
dupc do ludng bdi
chi
tieu Idl nhuan cua cac bd
phdn cd lien quan trong DN,
bdi
sy hai Idng
ciia
nhd quan trj trong viec ndng cao chat lupng thdng
tin ke toan cung cap. Cac nghien cdu
ciia

lln,
tinh chlnh xac, tfnh phu hpp, tfnh
kip
thdi cua
thdng tin va trinh bay trung thyc, khach quan.
Ve mdi quan he giQa phan mem ke toan va tfnh
hQu fch
ciia
he thdng thong tin ke
toan,
cac nghien
cUu
ciia
S.KharuddIn, Z.Ashharl va
Nassir
(2010)
tai Malaysia; Grande, Estebanez va Colomina
(2011) tai Tay Ban Nha; Kouser, Awan, va
Shahzad (2011) tai Pakistan; Sajady,
Dastgir
va
Nejad (2008)
tgi
Iran
vdl cac logi hinh DN khac
nhau,
vao cac thdi die'm khac nhau da cho thay
viec SLf dung cac phan mem ke toan phuc vu hd
thdng thdng
tin

In
b^ong
doanh nghiep.
3. Muc tieu nghien
t^
Nghien cUu nay nham xac dmh mite do ap
dung thuc te cua phan mem ke todn Irong cdc DN
djch
vu cua Viet Nam va su dong gdp
ciia
cac
phan mem nay den hieu qua ciia he thdng thdng
tin
ke
toan,
Qua do. tim hieu mol lien hd
glQa
ap
dung phan mem ke toan va tinh hQu Ich
ciia h$
thdng thdng tin ke
toan.
Vdi eac dQ lidu sd cap thu
thap qua cac phieu khao sat
IU
cac ddn v|
khSo
sat, nghien cUu cung se xem xet va kie'm d|nh 2
gia
thuyet nghien cUu sau:

Chung tdi da tien hanh thu thap thdng tin being
phieu khao sat qua
vide
phdng van dieu tra tnic
tiep
lal DN, qua email va qua dudng bUu
didn.
OS
khoa
hoc
_
106
thddng'mal'
So 64 + 65/2014
QUAN
TR|
KINH DOANH
iupng khao sat la cac DN Irong ITnh vUc
djch
vu
lidn quan den cac nganh nghe nhu khach san, nha
hdng,
mdi
gidi
bat dpng san, truyen thdng, quang
cao,
liy thac xuat nhgp khd'u. kho vdn, vdn
tai
Bia
bdn khao sat lap trung d cac thanh pho ldn

chfnh thUc khao sat tren dien
rdng.
Cd tdng cdng 326 phieu dieu tra duac gifi
dgn nhQng ddi tUdng
true tiep
tao ra thdng tin ke
toan hode true
tiep
sU
dyng cdc thdng
tin
nay, gdm
cd cdc nha quan ly,
giam
doc tai chfnh
hode
ke
toan trudng, ke todn td'ng hdp va cac nhdn vien ke
toan
cua 63 DN
dich
vu. Vdl ty le phan hoi
ciia
cac
phieu dieu tra la 75,2%, chUng
tdi
dd nhdn lai dUdc
244 phigu khao sat. Qua sang lpc vd phdn
tich,
chi

qua nghien cilu
5.1.
Ve
lo^l
hlnh doanh nghl$p va
thdi
gian
ho9t
a^ng
kinh doanh
Logi hinh DN cd anh hudng tryc tie'p den
id
chUc
hg thdng thdng tin ke toan vd ap dung phan mem
kg lodn
Vdi quy md khao
sat
la 63 DN
dich
vy,
loal
hlnh
Cdng ly TNHH va Cdng ly cd phan chiem da
sovdi
lan lupt 52% (33/63 DN) va
41%
(26/63 DN).
cdn lai DN tu nhan chiem 5% (3/63 DN) va cdng ty
lien
doanh la 2% (1/63 DN) (hinh 2).

chi
cd 11,73% DN hogt dpng tren 10 ndm
va
12,96%
DN hoat ddng dudi 3
nam
(hinh 3),
S6 64
+65/2014
0.0% 10 0%
20,0% 30.0% 400%
500%
60,0% I
Hlnh 3 Thdi gian hoat ddng cua eae doanh
nghi$p
khao sat
khoa Itoc
tliifdng'm9l 107
QUAN
TR!
KINH DOANH
5.2.
Quy mo doanh nghi$p khao sat
Kouser R,
Avi^an
A, Rana G, Shahzad FA
(2011) cho rang quy md
ciia
DN cd anh hudng tdi
tfnh hieu qua

irudfig/
phu trach
- ketoan
/
,,• Ddi tugng tham gia khao sat
Ml
;
DuWilOlvdon,',
TQ-IO-SOtvdonf;
KrSO-100 Wc'ons Tirn
Hlnh
4; Quy md eua cae doanh nghiep khao
5.3. Bdi tugng tham gia khao sat
De'
ddnh
gia
dUpc
viec
dp dyng phan mem ke
loan cd tdc ddng nhu the nao den thdng tin dUdc
cung cap thdng qua he Ihdng thdng tin ke
toan,
chung tdi da khao sat tU nha quan tn cap cao
(Thanh vien Hpi dong quan
tri
va thanh vien Ban
Giam ddc), den nha quan trj phy trach bp phdn ke
toan.
tdi chlnh (ke toan trudng, trudng phdng ke
loan,

he thdng
thdng tin ke todn (Rahayu S K, 2012).
Qua khao sat, cd 56,05% ddi tUpng
khao sat da lam
viec
cho DN
tU
3-6
nam va chi cd 12,22% lam
vide
trong
DN it hpn 3 nam, cdn lal da ldm
vl?c
cho ddn v| khao sat tren 6 nam (hinh 6).
Dieu
nay
cd nghTa rang nhQng ngudi dUdc phdng van
da cd dupc kinh nghidm ve viec sQ dung
h§
thdng may
tfnh,
phan mem ke toan va cung hieu
biet
nhal
dinh
ve van hanh va tfnh hidu qua
ciia
hd thdng thong lln ke toan lai DN.
5.5. Co hay khong Igi
fdi

he thdng thdng tin ke loan
ciia
DN (hinh 7).
OiSu
khoa hoc
108
ttiifdng'mai'
So
64 +
65/2014
QUAN
TRj
KINH DOANH
TifJnSmden6ram
5.7. Banh gia cac lgi Ich do phan
mem ketoan mang lai doi vdi
h$
thdng
thong tin
ketoan
Sau khi danh
gia
cac yeu to
bi
tac
ddng ddi vdi td chUc he thong thdng
tin
ke toan trong dieu kien ap dung
phan mem ke
toan,

5.6. Stf tac dgng cua phin mem ketoan den td
diOc
h$ thdng thong tin
ketoan
Ket qua khao sal cho thay sy phdn quyen truy
c^p
trdn he thong va ndi dung, phUdng phap nhdp
dQ
llgu
cd anh hudng Idn nhd't den to chUc he
thdng thdng
tin
ke loan trong dieu kien dp dyng
phdn mem ke toan vdi mUc dd anh hudng d mUc
*cao"
va "rat cao" chiem tdi 81% vd 82%.
Tiep
theo,
vide
dp dung phan mem ke
toan
cung cd
tac '^
ddng
tupng
ddi
Idn tdi hai yeu
Id
npi dung thdng
tin

ye'u td'anh hUdng
Phdnthid
Irach
nhiC-mciiu
nhan
vi£nk&'luan
Phan quyen
iruy '."Sp Iren hd
ihon;;
Nfii
dunj;
vd phifdng
phdp nhiip
dU liC-u
NOL
dunt!
ihiinf;
lin
funn
cap
Quan
IV vi siJdun^ichi'fiifi iiVkO uiJn
Thie't
ldp he ihimniui khoin
Bo
suns
cae
ban can
kc
Uiun

0%
{)%
6'/f
5'.1-
Thap
5%
(1%
(1%
i)%
l\%
5%
mc-
ii Vc
37%
TB
25%
19%
18%
26%
21%
21%
25%
3K%
37%
Cao
44%
39%
5fi'/<.
54%
53%

L<^i
I'ch
mang lai
Cunj;
tap
ttK'siu
(in nhanh
chons
HO
tn)
(|U^
Innh ra
quy^l
dinh
v^
liip kehuiLh hieu
qua
Ti^t ki&m ihtn
}^an
va
chl
pfii
Thuiin (ien
Inmg h&m
soat
tS]
ligu
Giam
thit!u sai siit
Miic

93,8%
98,2%
77,6%
Gia trj
trung
binh
(Mean)
4,75
4,61
4,13
4.45
3,48
Xep
thiJ
1
2
4
3
5
Qua bang 2 cd the thay 100% sd ngudi dUdc
hdl ddng y "Cung cap thong tin nhanh chdng" va
"Hd'trd qua trinh ra quyet dmh va lap ke hoach
hieu qua" la nhQng ldi fch mang lal ldn nha't ddi vdt
he thdng thdng tin ke todn
ciia
DN khi dp dung
phan mem ke toan (xep thU nhat va thU 2). Ben
canh do, viec tiet kiem thdi gian va chl
phi,
thuan

phdn ke
loan,
lal chlnh, de
xem xel va danh gia ve chat
lupng thong
tin
ke loan do
hfi
thdng thdng
tin
ke toan cung
cap vdl viec dp dyng phan mem ke todn lai DN.
Chat
lUdng
thdng tin dupc xem xet dya tren cac
ddc
tinh
cua thdng tin ke loan cung cap gdm
tlnti
thich hpp, dang tin cdy, kjp
thdi,
cd the
so sanh
va
trinh bay trung thuc, khach quan. Cau hdl
duijc
dua ra d ndi dung khao sat nay la
lieu
he thong
thdng tin ke toan cua DN da cung cap thdng tin ke

tin
ke toan trong cac doanh nghiep
djch
vu Clia Viet Nam, cung cap cac thdng
tin
nhanh chdng, k|p thdi hdn cho
viec
lap ke hoach,
khoa
hoc
110
thirtfng'mal'
Bang 3;
Chait
Itfgng thdng tin ke toan dugc cung cip
Dac
Iinh
chat
liA^ng
cua thdng tin
ke'toan
Tinh ihfch hop
Tinh ddng
lin
cay
Tinh day du
Tinh kip
thfti
Trtnh bay
liuns

84,6
92.3
67.7
BO
87.6
73.K
Khang
15,4
7.7
32.3
20
12.4
26,2
TU ket qua khao sat dUdc trinh bay d bang 3,
vdl ty le ddng y cao nhal 92,3% so
ngUdl dUdc
hoi
cho rang thdng tin dUdc cung cap d DN sau khi
^p
dung phan mem ke loan cd tfnh dang tin cdy cho
nha quan tr| trong
vide
dua ra cac quyet
dinh
kinh
doanh.
Ngoai ra, tren
60%
cac cdu
Ira

tfnh
hQu
fch cua h$ thdng thdng tin
ketoan
trong
doanh nghi$p
De xem xet moi quan hd giQa 2
bien
sd phan
mem ke toan va tfnh hQu fch cua he thdng thdng
tin ke
todn,
chung tdi
SLI
dung he sd tuang quan
Pearson (Pearsons Correlation Coefficient). He so
nay cho biet dp mgnh cua moi tUdng quan tuyen
tfnh
glQa
hai
bien
so dUdc khao sat Id phan mem
ke tddn va tfnh hQu fch cua he thdng thdng tin ke
toan.
Vdi ket qua kiem
dinh
cho hd
sotUdng
quan
tfnh dupc la r =

dang tin
cay,
giup
nha quan trj cd the' dua ra cac quyet
dinh
kinh doanh hdp ly trong
bdi
canh cgnh
tranh
khoe
liet nhU
hien
nay. Ben canh dd, cung
cap cdc thdng tin ke toan cd chat lupng,
sQdung
phan mem ke toan cdn giup DN han che
sai
sdt
trong ghi chep, giam thieu rui ro, dong
thdi
nang
cao tinh
hUu
fch cua he thd'ng thdng tin
ketoan
trong DN, Tuy nhien,
de'viec
ap dyng phan mem
ke toan trong cdc doanh nghiep
djch

.045
162
1.000
162
C):
Tuong quan co nghia d mdc 0,05 (song phuang)
So 64+
65/2014
Jihoa
lii)c -^
"thililgg iii;l
111
QUAN
TR|
KINH DOANH
hidu qua, tang cudng tinh hQu ich cua he Ihong
thong
tin
ke
loan,
nha quan
tri
trong cac ddn v|
nay can thay dd'i nhleu hdn ve tu duy quan ly vd
ra quyet
dinh,
ndng cao nhdn thUc, vai trd
ciia
he Ihdng thdng tin ke
toan.

ddng
-
xa hpi, 2011,
4,
Pham Quang Huy, Van dung lgi ich cda he
thd'ng thdng tin ke toan trong dieu kien tm hgc hda
vao he thong san xuit hang tdn kho
kip
lue.
Tap
chf
Kiem
toan thang
11/2011,
trang 29-33.
5, Thai Phuc Huy He thd'ng thdng
tin
ke toan
(tdp 1). NXB PhUdng Ddng, 2012,
6, Alsarayreh M,
Javi/abreh
O, Jaradat M,
Alamro S, Technological Impacts on Effectiveness
of Accounting Information Systems (AIS) Applied
by Aqaba Tourist Hotels, European Journal of
Scientific Research,
ISSN
1450-216X Vol.59
No,3,
pp.361-369,

naires at services enterprises in Hanoi,
Hai
Phong,
Ho Chi Minh City to consider whether or
not there Is the relationship between the applica-
tion of accouniing software and the usefulness of
accounting information system in providing Infor-
mation.
Thence, il shows clearly the
importance
of
accounting information systems
in
providing use-
ful information, Improving the efficiency of
man-
agement decisions in the context of Integration,
So 64 + 65/2014