PDF Reducer Demo version Van dung bang diem can bang de danh gia thanh tiAi cua sinh vien trong cac trUofng dai hoc tai TP Ho Chi Minh • • • TRAN VAN TUNG* Tdm tat Trong thdi gian qua ede trUdng dgi h[.]
Van dung bang diem can bang de danh gia tiAi cua sinh vien cac trUofng dai hoc tai TP Ho Chi Minh • • • TRAN VAN TUNG* Tdm tat Trong thdi gian qua ede trUdng dgi hge Viil Nam dd cd nhiiu ddi mdi viec qudn ly vd ddnh gid chdt lugng ddo tgo Tuy nhien, cdc trudng vdn dang gap nhieu khd khdn viee ddnh gid thdnh tt/u cda sinh viin mdt cdch todn diin, khdch quan Trong kd todn qudn tri, bdng diim cdn udng (BAIANCED SCORECARD-BSC) Id mgt edng cu ludng thdnh qud hogl ddng khd hiiu qud Trong phgm vi bdi viit ndy tdc gid ket hop phuang phdp nghiin eUu dinh linh vd dinh lugng nham xdc dinh cde nhdn tdtde ddng din viic ddnh gid thdnh tUu eda sinh viin tgi cdc trUdng dgi hge tgi TP Ho Chi Minh thdng qua viee van dung BSC eua ketodn qudn tri, tCc di xudt cdc gidi phdp, nhdm ddnh gid thdnh tuu sinh vien mdt edeh phd hop, gdp phdn ndng eao hiiu qud qudn ly vd hogt ddng cho cdc trudng dgi hge hien Tuf khda: ketodn qudn tri, bdng diem edn bdng, thdnh qud hogt ddng, thdnh tUu sinh viin Summary Vietnamese universities have improvedtheir management andevaluationofeducational qiuility but they still face difficulties in measuring the student's achievements in the most effective way In the managerial accounting, balanced scorecard (BSC) is a proven measurement tool to evaluate the organizational performance In this paper, the author employs the qualitative and quantitative methods to investigate the factors affecting the student's achievements in Ho Chi Minh City-based universities by implementing BSC of managerial accounting and therefore propose solutions to evaluate the student's achievements to improve performance and management of these universities Keywords: nanagerialaecounting, BalancedScoreCard, performance, student's achievements O GIOI THIEU Thd diem can bang (BSC) la mdt nhffng phffdng phdp quan tri hien dai vd Id edng eu dffdc van dung nhilu cdc td chffe xdy dffng ehid'n Iffde boat ddng ihdi dai edng nghe thdng tin biing nd nbff hien Tai Viet Nam, BSC mdi dffdc tiep ean vdng mdt th|p nien gan ddy, he ihd'ng bdng diem can bang giup cde td chffc chuyen tim nhin va chien Iffde nhifng muc lieu va thffde cu th^ Mue dich cua bdi viet nham van dung phffdng phdp BSC de trien khai ddnh gid tffu eua sinh vien ede trffdng dai bpc tai TP Ho Chi Minh, tff dd ndng cao hieu qua hoe ldp cua sinh vien Dong thdi dffa ede giai phap nhdm pbd bien vide dp dung hd thdng BSC he thdng cdc trffdng lai TP Ho Cbi Minh CO SCf LY THUYET VA PHUCfNG PHAP NGHIEN CUXJ Casd ly thuyit Theo Mark (2001), nen kinh ti tri thffc nhff ngdy nay, tai san vd hinh da, dang va se quyet dinh de'n sff cdng cua cac td cbffc, nhien viec lffdng tai san vd hinh nhff: ky ndng, kien thffe, long trung dianh rat khd khdn Khi ma he thdng Iffdng truyen thdng cila ke todn chi sff dung ede thffde tai chinb di *TS., Tri/clng Dai hpc Cong ngh# TP Ho Chi Minh I Email: tv.tungOhutech.edu.vn Ngdy nh^n bdi: 22/06/2017; Ngdy phdn bi^n: 08/09/2017; Ngdy duyet ttdng: 13/09/2017 Iffdng thdnh qua hoat ddng, mdl yeu cau bffe thie't Id can cd mdt cdng eu iffdng mdi de khdc phuc nhOtig nhffdc diem dd Bang diem can b^ng (BSC) da ddi vd khac phuc dffdc nhiitig ban che' dd Bang diem edn bing da ke't hdp hdi hda giffa cac thffde tdi chinh vd thffde phi tai ebinh d^ danb gid, Iffdng thdnh qua boat ddng ciia mdt to chffe mdt each toan didn Theo Niven, P R (2008) va Hujnh Thi Thanh Trang (2012), dd'i vdi eae to chffe gido due, thi mpi muc tieu ddu xua't phdt tff t^m nhin, sff mdnh va ehid'n Iffdc Trong dd, ede muc tieu d mdi phffdng dien diu hffdng ve viee hodn sff mdnh, nhidm vu dffa De dat dffdc dieu dd, cdc cd sd gido due can quan tam dd'n cdc va'n dd sau: Phuang diin tdi chinh: Theo Nguyen Thi Kim Anh (2010) ddi vdi ede trffdng dai hpe, thi muc tieu tai chinh khdng phai la td'i da hda ldi nhuan nhff cdc doanh nghiep, nhffng van phai ddm bdo tai chinh nhff mdt dieu kidn de tdn tai vd phdt trien, Cdc irffdng e£n cd mdl ngudn tai cbinh can thid't dd tdi diu iff, phdt trien, Theo dd, mue lidu cd bdn vdn Id tang ngudn thu vd tidt kiem chi phi, nhffng phdi tang bieu qud hoat ddng cua to chffc, cai thien ndng suit ldm viec ciia nban vien, giang vien di tao nhffng dich vu gido due lot Cud'i Cling Id boat ddng qudn IJ' tai chinh cua nhd trtfdng phdi hidu qua va ben vffng Phuang diin khdch hdng: Theo HuJ-nh Thi Thanh Trang (2012), nhffng ndm gin day vdl sff phdt trien ciia ra't nhidu trffdng dai hpc, eao d^ng thi viec canh tranh thu hut sinh vidn rd't khd'c liet Cdc ddn vi gido due ludn ddt mue lieu lam gia tdng dffdc thj phan khdch hang, nha't la nhffng khdeh hang tiem ndng Di thu hut dffdc nhffng khdeh hang thi can phai lam thda mdn, tdng sff hai ldng cua khach hdng ve chat Iffdng ddo tao, chffdng trinh hpc, dich vu eung cap Dong thdi, ngoai viee thda mdn sff hai Idng cua khdcb hdng, nhd trffdng edn pbai tranh thu ddpffngsff thda mdn ciia cdng ddng xa bdi, nhdm tranh thu sff ho trd vd ed ddnh gid licb cffc cua hp vl hoat dpng eua nbd trffdng Phucmg diin quy trinh ndi bd; Tbeo Ly Nguyen thu Ngpc (2010), tai cdc trtfdng dai hpc, cde quy tnnh ndi bd thi quy trinh qudn \^ ddo tao vd boat ddng Id quy trtnh cd ban vd rd't quan trpng, Quy Irtnh ddo tao se quyd't dinh dd'n ehffdng trinh ddo lao va chd't Iffdng sinh vien cd ddp ffng dffdc nbu ciu cua iinil ForecQsI Review HiNH: MO HINH NGHIEM CCfG TAC GlA DE XQXT Su ho b 9- va hai long cna kltach h a n g va tac ben CO q a y o i lorilioi quan Cnt qny OiiJi eiAiig day va quan t n hien Su hot lap va pliat tiirai cua nhan Ket qna tai rhiuh BANG 1: DIEN GIAI vA MA HOA CAC BIEN TRONG MO HINH NGHI6N CCfO Ma hoa ChitiSu K^ VQng d^u KH Sir ho tr^ va hai long cua khach hang va cac bdn c6 + lifen ouan (3 bi&'n auan sdt'l NB Cic quy trinh giang day v^ quan tri hi^u qua (5 bie'n auan sat) Sif hpc tSp va phat tri€^n ciia nhSn vi€n va giang vign HT (3 bien quan sdt) TC KS't qua tai chinh (3 bien auan sdl) + Thanh tffu ciia sinh vidn cac triicTng dai h^c fi TTSV + tfien auan sdi) ngffdi sff dung Iao ddng hay khdng Ben canh dao lao tbi quan Iy hoai ddng se ldc dpng den chi pbi va tinh hieu qua cua cae boat ddng irong nhd trffdng Phuang diin hge hoi vd phdt triin: Theo Tran Thi Thanh Liem (2013) va Nguydn Thi Kim Anh (2010), phffdng dien la gd'c re ciia ede id ehffe gido due, phffdng dien bpc bdi va phat tnen xdc dinh nhffng muc lieu lien quan de'n nban vien, giang vien, cdng nghd thdng tin, lien ket cdc ddn vi td' cbffc Dffa vao cd s6 ly thuye't tren, tdc gia xdy dffng md hinh nghien cffu nbff Hinb Cae bie'n md binh dffdc tdng hdp d Bang Phuangphdp nghiin edu Tdc gia da phat 400 bang cau bdi kbao sdt tbdi gian tff thdng 1/2017 de'n ihang 4/2017, thu ve 368 phie'u hdp le, 32 phie'u khdng hdp Ie, vay, nghien cffu sff dung cd mdu 336 Idn hdn ed mau td'i thieu Tdc gia sff dung phan mem SPSS Statistics 20.0 de pban tieh dp lin cay cua cdc nhdn Id' eung nhtf eac chi tieu Iffdng nhan td' Dong tbdi, dp dung phffdng phap thd'ng ke de tdng hdp, so sanh nham Iffdng hda mffe dp anh hffdng eua cdc nhdn td' tae ddng den viec danh gid tffu cua sinh vien thdng qua ede kie'm dinb cua md hinh (Bdi viit sd" dung edch vii't so'thdp phdn theo chudn quo'c ti') KET QUA NGHIEN CLfU Hi so'tin egy Cronbach's Alpha Qua ke't qua kidm dinh cha'l Iffdng thang d Bang ta tha'y he so'Cronbach's Alpha cua tdng the deu ldn hdn 0.6, Nhff vay, hd thd'ng tbang dffde xay dffng 109 gdm thang dam bao chat Iffdng tdt vdi 17 bie'n quan sat dae trffng Phdn tich nhan tdkhdm phd (EFA) Kit qud kiem dinh tinh thich hop EFA eho thd'y he sd KMO = 0.800 thda man dieu kidn 0.5< KMO=0.86o< I nen EFA phii hop vdi dff lieu Ket qua kiem dinh ttfdng quan giffa ede bie'n quan sdl, qua kiem dinh KMO va Bartlett, kiem dinb Bartlett ed Sig < 0.01 cac bie'n quan sat cd ttfdng quan mye'n tinh vdi nhan id' dai dien (Bang 3) Kiim dinh mtic gidi thich cdc bie'n quan sdt dd'i vdi nhdn to Bang cho thay, phffdng sai trich Id 66.265% > 50% la dat yeu cau Vdi phffdng phdp riit trieh Principal components va phep quay Varimax, cd nhdn td dffdc rut trich tff bie'n quan sdt Didu ndy, cho chung ta tha'y nhdn td nit trieh the hien dffdc kha nang giai thich dffdc 66.265% sff thay ddi cua bie'n phu ihude tdng the Kit qud md hinh EFA Nhff vay, bang viec thffc hidn phffdng phap nit trich Principal components va phep quay Varimax, ke't qua ed nhdm nhan to, gom: Sffbd trd, hai long cua khdeh hang va cde bdn ed quyen ldi lien quan; Cac qua trinh gidng day va quan tri Weu qua, Sff hpe ldp va phat trien cua STT BANG 2: KET QGA PHAN TICH CHAT LlTdNG THANG DO BANG H | SO CRONBACH ALPHA Sobi^n Cronbach Nhdm biSti auan sat AlDha Sir ho tre) va hai long ciia khach hang va 0,827 cac ben co hen quan Cac quy ttinh giang day va quan tn hieu qua 0.696 Sir hoc tap va phat Inen cua nhan vien va 0.616 giang vien Kei qua tai chinh 0.803 Thanh tifu cua sinh vien cac tri/dng 0.770 dai hoc BANG 3: HE SO KMO VA KIEM DINH BARTLETT CAC THANH PHAN KMO saA Bartletfs Test Kaiser-Mever-Olkin Measure of Samphne Adequacy 800 Approx Chi-Square 1750.384 Banlett's Test of Sphericity df 91 Sifi 0.000 Component I nhan viSn, giing vien; Ket qua tai chinh vdi 14 bidn quan sdt van giff nguyen nhff luc ban diu vd cd tac ddng de'n cdng tac ddnh gid thdnh tffu cua sinh vien ede trffdng dai hpe d Viet Nam (Bang 5) Phan tich hSi quy bgi Tff ede ket qua ngbien cffu trdn, phffdng tiinh hdi quy bdi ffdc Iffdng cde nhdn tdanh htfdng den tffu cua sinh vidn cdc trffdng dai hpc d Viet Nam dffdc thiet ldp nhff sau: TTSV = p„ + KH + NB + HT + TC+M Kd't qua phdn tich hdi quy cho tha'y, he sd R- hieu cbinh = 76.8% cd nghia la 76 8% sif bien thien cua nhan td ve nhan id' anh hffdng de'n tffu ciia sinh vidn eae trffdng dai hpc d Vidt Nam dffdc giai thich bdi cdc ye'u td dffdc dffa vao md hinh, cdn Iai la cac yeu id khdc ehffa dffdc nghien cffu Hd sd Sig.F = 0.00 nbd hdn rat nhilu so vdi mffc y nghTa a = 5%, nen md hinh hdi quy cd y nghia, tffe Id cac bie'n ddc lap cd anh hffdng dd'n bien phu thudc TTSV He sd Durbin - Watson cija md hinh la 1.806, chffing to khdng cd hien tffdng tff tffdng quan Bdn eanh dd, dp phdng dai phffdng sai (VIF) eua cac bie'n md hinh nhd hdn nhieu so vdi 10 nen ta ed the ket luan cdc bidn dita vao md hinh khdng cd hidn tffdng da edng tuye'n Kdt qua phdn Hch tren cho thay, tat cd bid^n dffa vao md hinh deu ed y nghia thdng ke (Sig