Các nhân tố ảnh hưởng đến tính hữu hiệu của hệ thống thông tin kế toán tại các doanh nghiệp may việt nam TT TIENG ANH

1 2345678 6826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456  4565455435 934443 5 6 39456 956 39596532435 4 84456 47435 339 9 95 45945 29495 9 449 49454559 5 5433 8 45337 439 4 453 9539 38  45337935929454534 423 324375!45939 5 45337455433933 49 4 934 9567843343839  2335 4566954"456 7 95 99 456 7 456 25456 # 39 25456   6954"9459 25456 956954"9459 25456999238 95965433243 4 4533745!4593695 5433845 4 4533745!4593 69554334435 339 953  2345 4  453374535433 45639  2345953 9343 99 39  4533745!4593695 543395 2 4525 39 39$%935323 29549439 54525 9 35 45337 45 !459369554339293 59453 495 595  45337 4569935392  33 4 &'45953 4525 456 45339 25456459453345!4593695 5433& ()*)+,-.-/012+345-1678-+ 9593433534334 95465 3659# 443 4564525 9 35 45337 45 !459369554339456 59453 4  453374535433 75 465939 # 4329439  456 3 44 39 # 43: ;433534"934 92  4533795 459534525 456 45337455433  59324525 4564595395 4533745 !45936955433 234567896 54 5 4 7  6 54    4  4 4   5 554  53789  64 45   4 4 5 554 4 4  !"#$%$&'()"*+$%,-./" 2483 0  5301 4 934682 6 6 2 53 7724 3 4 4 5 4 64735 04      4 8 73 54  4 7 4 3  4 3 4 554 8 5 4 94:2 5 4 7 4 6 54   63  4  3 4 4   5 554 8 5 4 14:243 4 7  6 54    4 3  4 62433  684 4   5 554 8 5 4 ;4 735  64  376 6  45  4 3 4 4   5 554 8 ?$(,%" 23 01 3 6843  4   63 54   4 7 4 3  4 3 4 4   5 554  DEFEGEHIJKJLMNOHKNPQJH R  44  4   5 554 74 64 4  S47  6 T5 U45 58 3 4  S47  6 5 44 9 S764  5 4 R4   5 554  6  54 4 4  R 4 4U277  6654 3  54659V6W9V96 R  4X  53 54  4 7 4 3  4  4 5 554 23 5 801 5 3 4 46 4   5 554 94 764 4  5929 4 6 5  4   5 554  Y"#$%$&'()"Z$,).@%" 23  5374 033744  5304 62433 44  539 4 23433 44  5343 4  5744  534554 608 2 369  788 4 3693 5 47 784 36 6 S 54 365 44  534554 60 6 677  65 234567 849 622 493 234567 94226 6626 4666484262 96 646849 62267672946 96 9 22622 6 32329 666 566229 6236  6642! 6646 66 466936 69 62666429 666 566229 6626 466648426262 646264 789 622"6 2934 62326 2237 36844726 9476 9472934 62  36 694562726#962 6 9 362#2 6 94$28326 962 946 %9342!98 2 62624669 646264 98 #6648426 9 69 626296626 4666484262 66 "6&68846229 94472934 62 96 67 63 947 64566 9 493 6456942345676 9 493 23456794 46656&864223%6 2 '()(*+,-./012.0,-*,3*.45*.,607** 89:;?@A=?;D9 "6 62232 622 96956 6642 EFGHIJKLIMKFJINO PQIGIPMRGKSMKPSTOUGFVRPMOPQIGIPMRGKSMKPSTOSFPKINOPQIGIPMRGKSMKPSTOWSRGOPQIGIPMRGKSMKPSTO MISXOPQIGIPMRGKSMKPSY36  666 5662296626 46 66484262269 623629Z6[96 [6\]^^_`!2\_aa^`# 27262 6947! 9 6 6947!6 99 7329 6947"6462329 2 46264 94369238866 684 46264 656 69 698 9 46264 9664236  666 5662296626 46 66484262 89:;?@A?=?;cd=?dC9 99 66 6946  94392! 646264 4623229 56 \ae`6642 36FGHIJKLIMKFJINOPQIGIPMRGKSMKPSTOUGFVRPMOPQIGIPMRGKSMKPSTO SFPKINOPQIGIPMRGKSMKPSTOWSRGOPQIGIPMRGKSMKPSTOMISXOPQIGIPMRGKSMKPS56 62666 9 666 566229 66626 4666484262 6466562 936 6! 694 9 4 642 22 6249 6236 6 "22894 !2645 22294 684   943929 622"646264 462322929  6462646 6 66 4669 36 6966429 666 566229 66626 46 664842627664842626 f269 66&8646462329 246264 !364946 9692 46 569686626 466648426284956 666 566229 64 234567898 78 986 8896 696 668 98 869667898 9 9 8829 586889868689 987 988678 9689863969698689 96 6 878 68 89  96   88   9867 8689 98689 9888 89889 8923466786 6 6 6 96 8 668696767823487867898  66796 6788967823469 !"#"$%&'$()*+,)+*'$-.$)&'$)&'(/($ 01234563675814234395:89:56;422?64817@9653A4 B7 689CD3696 B7 689EDF8897988678986  B7 689GDF8897867 B7 689HDF8897986 B7 6891DI9869886 $ JKLMNOPQRPSTUTVSWX$STYZT[$V\]$%XT^ST%ZWV_$`VUZU$ a"!"$S'('b*,&$*'c/'d$$ efgfgfhijjklmnokpkqqhrjhsllrtpmnpuhnpjrvwsmnrphqxqmkwh 786 678886889668y34z234689866 988978996789 88678988996{6 889696 969889F889789 88867667888688345234678666789689 678 898 668 89 6678868667767868 8866789 9698{98868 988678 66 7678678 6868567886786789|6 966788} 986969586678 859868 687889 879 98 96638659886895988978978  986686686678886886782345 667898897698 7 78234 966 866783478 9868898 8678678986 96783468686788868867834 26}8688 65~88688~868 9889789986 9 234256789 85 3 65752865273638678 7 928  658278236565686 8 5696788 426286 296386 54 7 66782636 928  776348 3862!68 426386 66782636"562 566576562634265638265768 6967875286523468 4869 868666782636346566576 69 823866678263664386 88862966388 72668663865526#9 86673279 68886 86523886 63865526 7$4 689%&''()*6+7, -334-3.23%&'/&) - 202 +7%&'/1)2 7 3%&'/4)8 42669 823 86 66782636643 6582782385 86 583 7  3345%/661)+279 %&''')5 327 68%&'/1)*63 3 8368986%&'&')68 42669 823866678263686586238 2686667826365669 864 3 736387528652 7 3 689%/661)96 236689%&'':)29%&''6)79 %&'/&)+ 63" 78 3%&'/() ;@HH@KADM@E@GG>NH>FKKNJEADEL>DEHNBCFADNE>GOGA@C> 775423 79 %&'/&)23423 86239 63723 7858 25686 66782636862325838$5532!8236386552662 5886238273863886 8 5576562 8 4262856657 827386785678238666782636PQ"34666782636 86238256657269 864643866R86388278673852 86 886726663886532!823#92386586 928 86 65 827823234224 934 532!823 278656568 4263 785 6782386 928  776868682782386 6586687 5695764 86 8 5 S58 4262386594864686523388828269 239 63768666782636 8656562664 86 8 52379 423836638 5873 9838 66782636346345 58% 3689/661T96 236689&'':T79  &'/&T* 82689&'/1)T365 3964673 98386678263634 634566782636%29&''6T79 &'/&)T 657578652827 7  234224 9 653928 8528 2379 423 63366673726382 36$ 827823 34 523 6R6526376 28 77 3823 856   65 %963!46689&'//)T867822928 3496R22928 86%Q!3234 99 52&'/1)T23585 78 56%76534U9 27&'/1)65689&'/VT 234567589 9565589898885 85 12934 534565 !56  238638"8#9835$ 5665%&&448$9353893'393( 89%386)2!'65*86&5899&5893"835"&8 86&5899&5893 ' 86'&&88654$939858$535($38 +374($535( % 93$5893863(5&&95893('3)36,93534-'3(-69.5$-'8 1('3 6'/5 )3 0185 '&5899&5893 534 (5392589358'8'1'3(3'-6'53 $535($38+374(534 5'3893( +374( $535($38 $$98$38 3'8538 534 %34 &5899&589333(4'53(.6'3(85 5'933%93$38 93$5893 863( (5392589358'8' 93%%$3854$9398585345'3893( 85$#'-69-6536/936  678797:;