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: thanhhung1603@gmall.com 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 rat nhieu ea hdi phat trien, hdi nhdp vdi kinh tekhu vtfe va the gidi Tuy nhien eac doanh nghidp (DN) ndi dja cung phai dUOng dau vdl nhieu khd khan, thach thtfc trong bdi canh canh tranh ngay cang khd'c lidt, ddc bidt trong ITnh vtfc dieh vu. Vdi muc tieu eung cap cac thdng tin ke toan hdtrg nha quan tri trong vide ra quyet dmh, hd thd'ng thdng tin ke' loan ngay cang cd vai trd quan trgng tao ra lgi thi canh tranh eho doanh nghidp. Phan mem ke loan la mdt trong cac cdng cu giup ke loan thu thdp, xd /y vd cung cap thdng tin nhanh chdng, kip thdi va ehinh xae han. Nghien cOu da khao sat thuc te thdng qua phieu dieu tra tai eac doanh nghi$p dich vu d Ha Ndi, Hai Phdng, TP. Ho Chi Minh de xem x6t cd hay khdng mdl quan hd gida viec ap dung phan mem ke toan va tinh hdu ich ctia he thdng thdng tin ketoan trong vide cung cap thdng tin TO dd, gidp doanh nghidp thay ro han tam quan trgng cda hd thing thdng tin ke toan trong vide eung cap cac thdng tin hOu ich, nang cao hidu qua cda cac quyet dmh qudn ly trong bdi canh hgi nhdp TO khda: phan mim ketoan. hd thdng thdng tin ketoan, doanh nghiep dich vu 1.0$tvande nghien cUu ciia Carol Cook (2002), Saenger J Ong dung cdng nghd thong tin vao cdng tac (2002). Domeika (2005), Romney and Steinbart quan ly ndi chung va cong tac ke loan ndi rieng la (2006), cho thay phan mem ke toan la mdt yeu to mdt xu the tat yeu cua cdc DN trong dieu kidn hdi quan trong cua he thdng thdng tin ke toan Trong nh$p kinh td qudc te NhQng nam gan ddy, viec dp khi dd, he thdng thong tin ke loan cd chUc ndng dyng phan mem ke toan trong cac DN Viet Nam quan trpng la thu thap, i^\i ly va cung cap thdng tin trd ndn ngdy cang pho bien hdn. Phan mem ke hd'trd vide thuc hidn va quan ly dieu hdnh doanh todn giup DN ghi lal va xif ly cac nghiep vu ke toan nghiep, giup Ban Giam doc ra quyel dmh chien mdt cdch de'dang va nhanh chdng, phdn tich va lUdc kinh 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 vu la san pha'm vo hinh, tinh nil ro cao, dah den doanh nghiep rat khd kie'm soat chi phf va gia thanh. Do vay, nhu cau Ihdng tin trong eac DN dich vu thudng ddi hdl nhanh hdn, chi tiet hdn va toan dien hdn. Tinh hQu fch ciia he thong thong tin ke loan cd the' dUpc danh gia bdi tac dpng ciia nd den viec cai thidn chat luang thdng tin ke todn cung cap, giup ngudi quan ly cd nhieu thdng tin de ddnh gia hieu qua hoat ddng DN mdt each td'ng hdp, day du, Muc dich cua nghien cUu la danh gia cac lpi ich cua viec ap dung phan mem ke todn d cac doanh 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 kETtoan NhQng nam ve trudc, he thdng thdng tin ke toan thudng tap trung vao viec ghi chep, tong hgp va xac nhan dQ lieu ve cac giao djch kinh te, tai chinh phat sinh va dUdc thyc hien mot each kha thii cdng. Vdi sy phdt trien ciia cong nghe thdng tin trong nhQng thgp ky gan day, he thong thdng lln ke loan ma trudc day thuc hien thii cong bang tay, nay da dUdc thuc hien vdi sy ho'trp ciia may tinh va phan mem ke toan Do dd, nhQng cai tien trong cdng nghe thong tin da tao dieu kien cho DN giam 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, bao cao ke loan quan tn''. So vdl vide ghi chep ke lodn Ihu edng, sil dung phan mem ke todn giup cac khdu tfnh toan, ghi chep so sach, lap va trinh bay bao cao ke toan dUdc chinh xac vd nhanh chdng hdn nhieu. Nhd dd, cung cap thdng tin tai chinh, ke toan mot each da chieu va hieu qua, giup cho chii DN ra quyet dmh nhanh hdn, chinh xac hdn va hdp ly hpn. He thdng thdng tin ke toan la vide thu thdp cac dQ lieu va xU ly cac thdng tin nay theo mdt trinh tu nhat dinh, IQ dd cd the' cung cap cac thdng tin can thiet cho ngudi sQ dung (Thieu Th| Tam, 2007). He thdng thdng 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 vy kinh te phdt smh; he thong xd ly (thii cdng ho$c phan mem ke lodn), luu trQ cac dQ lieu ke toan; kie'm soat qua trinh thu thap va xii ly thdng tin. 1. Bg Tai Chlnh (2005). Thdng tU 103/2005/TT-BTC "HUdng dSh tieu chuin va didu kien cua phSn mSm kSts^' khoa hoc . 104 thddng'mal' So 64 + 65/2014 QUAN TR! KINH DOANH Chii 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: ChOc nang cda hS thd'ng thdng tin ke loan phuc vu quan ly Ngudn: Marshall Romney and Paul Steinbart, 2006 tfidng tin dau ra dupc cung cap. Nhu vdy cd the thSy phan mgm ke toan Id bd phdn quan trong trong Id' chUc h^ thdng thdng tin ke loan, lien quan d^n quy trinh hach todn. phuong phap ghi chep vd phuong phdp cung cdp thdng tin dau ra, Cung nghiSn cUu ve ea'u thdnh ciia he thdng thdng tin ke todn trong cac ddn v[ sy nghigp, Nguyeh HQu Ddng (2012) chi ra cd 4 bd phdn gdm bo may ke todn; 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 cung cho rSng cd 3 nhan td anh hudng den h$ thdng Ihdng lln ke lodn quan tr| chi phf trong DN: thdng tin dau vao, qua trinh xCf ly va thdng tin d3u ra. Vdi d$c Ihu cua nganh may mac thudng 3^64 + 65/2014 san xuat theo dan dat hang va nhu cau thdng tin ciia nhd quan tri tUdng ddi ldn, tdc gia da nhan manh vai trd ciia phan mem ke toan trong viec xii ly cac thdng tin dau vao. cung cap cac thdng tm dau ra, hd'trd cho nha quan trj trong viec 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 kip thdi, chinh xac giup nha quan tri kie'm soal tot hogt ddng ban hang Irong DN. Nhu vdy cd the thay phan mem ke khpi hQC ^ thddng mai 105 QUAN TR! KINH DOANH toan ddng mdt vai Ird rat quan trong trong cac DN lien quan tryc Hep den khau Ihu thgp va xif ly thdng tin - mgt trong nhQng khdu trpng yeu ctia he thdng thdng tin ke toan Tren the gidi, cd rat nhleu nghien cUu ve tinh hQu ich cua he thdng thdng tin ke toan (Usefulness of Accounting Information System). Theo Flynn (1992), tfnh hQu fch ciia 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 Kim (1989), Flynn (1992), Delone and Mclean, (1992), Choe JM (1998), Hongjiang (2003). Sajady (2008), Soudani (2012), cho rang tinh hQu Ich ciia he thdng thdng tin ke toan dUdc do ludng bdi hieu qua ciia qua trinh ra quyet dmh. Trong khi dd, hieu qua ciia qua trinh ra quyet dmh ciia ngudi sil dung thdng tin phu thudc vao chat lupng dau ra ciia thdng tin ke todn do he thong thdng tin ke loan cung cap. Ddc tinh chat lUpng cua thdng tin ke loan Ihudng gdm cd cac yeu td nhu pham vi thdng 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 ke toan khdng nhQng lam tang hieu qua hoat ddng ciia cong ty, ma cdn cho phgp DN sO dyng tdt hdn cac thdng tin ke loan trong cdc mdi quan hd vdi cac khach hang va nha cung cap ciia ddn v|. Tdm lai, cac nghien cUu d Viet Nam va qudctg deu cho thay phan mem ke toan Id mdt bO ph^n cua he Ihong thdng tin ke toan. it nhieu cd tac ddng den tinh hQu ich cua he thdng thdng lln ke toan thdng qua chat lUpng thdng tin cung cap. Tfnh hQu ich cua he thong thdng tin ke loan Ihg hidn thdng qua viec cung cap cac thdng tin hd'trd cho viec ra quyet dmh cua nha quan 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: Giai thuyet HO: Phan mem ke toan khdng co anh hudng den tinh hQu ich ciia he thdng thdng tin ke loan trong cac doanh nghiep dich vu ciia ViSt Nam Gia thuyet HI: Phan mem ke todn cd anh hudng nhat dinh den tfnh hQu ich cua he thong thdng tin ke toan trong cac doanh nghidp d|ch vy ciia Viet Nam 4. PhUOng phap nghien cUu Trong nghien cQu nay, chung tdi sQ dung bang cau hdl (questionnaire) de' Ihu thdp thdng tin vS vide ap dung cac phan mem ke todn trong td chile he thdng Ihdng tin ke toan tai cac DN d|ch vy. 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 nhu Ha Npi, Thanh phd Hd Chf Minh, Hai Phong, Thdj gian khao sat thu thdp dQ lieu tU Ihang 2/2013 den thang 4/2013. Sau khi xay dyng bang cdu hdi khao sal, de' kiem dinh mUc dd phu hap ciia cac cau hdi, chung 161 da dieu tra thil nghiem thdng qua vide gQi phieu khao sal nay den 3 DN d|ch vu lgi Ha N6I. Vdi so lupng bang cdu hdi khao sat thu ve la 16, chung tdi da Hen hdnh hieu chinh lai phieu dieu tra cho phil hdp rdi mdi 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 sQ dyng dUdc 162 phieu cho muc dich nghidn cdu vdl ly Id 66.39%. Cdn lgi 82 bang cdu hdl khdng the sif dyng do b| thieu dQ lidu can thiet anh hudng den qua trinh td'ng hpp, hode do dan vi khao sdt chua dp dyng phan mem ke toan. Sau khi phdn loai phieu khao sat. chung tdi dd tien hdnh hg thdng hda. xif ly cac thdng lin bang cac phUdng phdp phan tfch dQ lieu phu hpp thdng qua ph§n mgm Excel cua Microsoft Office va phan mem thdng kd SPSS 16.0 5. KH qua nghien cilu 5.1. Ve lo^l hlnh doanh nghl$p va thdi gian ho9t a^ng kinh doanh Logi hinh DN cd anh hudng tryc tie'p den id chUc hg thdng thdng tin ke toan vd ap dung phan mem kg lodn Vdi quy md khao sat la 63 DN dich vy, loal hlnh Cdng ly TNHH va Cdng ly cd phan chiem da sovdi lan lupt 52% (33/63 DN) va 41% (26/63 DN). cdn lai DN tu nhan chiem 5% (3/63 DN) va cdng ty lien doanh la 2% (1/63 DN) (hinh 2). acncp BCTYLD I Hlnh 2 • Loai hinh doanh nghidp khao sat Thdi gian hoal ddng cua DN cung Id yeu Id anh hudng den vide dp dyng phan mem ke todn va thiet lap hd thong thdng tin ke toan tai DN, Theo Talal Hayale (2006), thdi gian hogt ddng ciia DN cang Idn thi tinh hQu Ich ciia he thd'ng thdng tin kg todn dUdc tdng cudng. Qua ket qua phan hdi tU phieu dieu tra, phan ldn cac DN dupc khao sat da hogt dpng trong khoang thdi gian 3-6 ndm, chiem 50,62%, cd 24,69% ddi vdi DN hoat ddng tU 6-10 nam, chi cd 11,73% DN hogt dpng tren 10 ndm va 12,96% DN hoat ddng dudi 3 nam (hinh 3), S6 64 +65/2014 0.0% 10 0% 20,0% 30.0% 400% 500% 60,0% I Hlnh 3 Thdi gian hoat ddng cua eae doanh nghi$p khao sat khoa Itoc tliifdng'm9l 107 QUAN TR! KINH DOANH 5.2. Quy mo doanh nghi$p khao sat Kouser R, Avi^an A, Rana G, Shahzad FA (2011) cho rang quy md ciia DN cd anh hudng tdi tfnh hieu qua ciia hd thdng thdng tin ke toan. Yeu Id dupc sif dyng de do ludng quy mo cua DN trong khao sat nay ia vdn dieu Id cua dan v], Cd 35,80% y kien tra Idl cho biet DN khao sat cd vdn dieu Id dudi 10 ty, 29,63% ia DN cd vdn dieu Id tU 10-50 ty. Nhu vay, cac DN cd quy mo vdn dieu Id dUdi 50 ly ddng chiem da sd (hinh 4). quan hdn va cd kha nang danh gia dupc linh hQu ich ciia he Ihdng thong tin ke loan. Ke toan irudfig/ phu trach - ketoan / ,,• Ddi tugng tham gia khao sat Ml ; DuWilOlvdon,', TQ-IO-SOtvdonf; KrSO-100 Wc'ons Tirn Hlnh 4; Quy md eua cae doanh nghiep khao 5.3. Bdi tugng tham gia khao sat De' ddnh gia dUpc viec dp dyng phan mem ke loan cd tdc ddng nhu the nao den thdng tin dUdc cung cap thdng qua he Ihdng thdng tin ke toan, chung tdi da khao sat tU nha quan tn cap cao (Thanh vien Hpi dong quan tri va thanh vien Ban Giam ddc), den nha quan trj phy trach bp phdn ke toan. tdi chlnh (ke toan trudng, trudng phdng ke loan, ke todn tdng hap) va cac nhan vien ke toan - nhQng ngudl tryc tiep van hdnh phan mem ke toan d DN (hlnh 5), Trong khao sat cOa chung tdi. nhdn vien ke toan chidm tdi 60% y kien tra Idl, 40% cdn lai la nhd quan tr[ cap cao va nha quan trj phu trach bd phan ke loan, tai chfnh. Vdl ddi tupng khao sat nay, chung tdi ky vgng dQ lieu thu thdp dupc cd dp tin cay cao hdn, cd tinh khach lOOlydi saf 5.4. Thdi gian lam vi$c tai doanh nghi$p cua doi tupng tham gia khao sat Trinh dd hpc va'n va thdi gian lam I vide ciia nhan vien cd tac ddng tryc tiep den tinh hQu fch ciia he thdng thdng tin ke todn (Rahayu S K, 2012). Qua khao sat, cd 56,05% ddi tUpng khao sat da lam viec cho DN tU 3-6 nam va chi cd 12,22% lam vide trong DN it hpn 3 nam, cdn lal da ldm vl?c cho ddn v| khao sat tren 6 nam (hinh 6). Dieu nay cd nghTa rang nhQng ngudi dUdc phdng van da cd dupc kinh nghidm ve viec sQ dung h§ thdng may tfnh, phan mem ke toan va cung hieu biet nhal dinh ve van hanh va tfnh hidu qua ciia hd thdng thong lln ke toan lai DN. 5.5. Co hay khong Igi fdi cua vi$c ap dung phan mem ke toan trong vi$c thu th$p. }dHyva cung cap thdng tin ketoan? Ket qua khao sat cho thay 68% so ngudi dUiJc hdl cho rang cd Idl ich cua vide dp dyng ph3n mem ke toan trong vide thu thap, xif ly va cung cap thdng tin. Trong khi dd 10% y kien cho rang no khong cd Ipl ich vd chi cd 22% la khdng ch3c chSn ve nhOng ldi fch phan mem ke toan mang lai cho 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, chung tdi tiep tuc nghien cUu tap trung vao viec xem xet cac lpi fch do phan mem ke loan mang lai ddi vdi he Ihdng thdng tin ke toan trong viec cung cap cac thdng 000% 1000% 2000% 3000% 4000% 5000% 6000% ^'^i- ^ '^Idn danh gia dupc do tudng Hlnh 6; Thdi gian lam viec cua ddi tugng tham gia khao sat *^^° ^^^"^ ^*^^^ "^^'^ ^ ^^'^ ^^ ^^ ^^^ nay cho thay cac nhan vien ke toan vd nha quan tri cdc cap trong DN deu da nhgn thUc dupc nhQng lpi ich ma phan mem ke todn mang lai. 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 cung cdp va bd sung cdc bao cdo ke lodn. tilnh_7 Lai ich eua vide ap dung phan mem ketoan Trong khi dd, yeu Id xay dyng hg thdng chi tidu phdn tich va ygu Id nil ro ddi vdi hg thdng ke loan dupc xem la cd mUc dd Snh hudng thap nhgt den hg thdng thdng tin ke loan (bang 1) ,,• MOc dd anh hudng cua phan mem ke toan den hd thing thdng tin ke toan Cac 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 XdV tliTnH he iho'n;: chi lieu phan lich Riil rodiii vili hC* iho'nj: ke'ludn Mile d^ anh hitdng doi vdi to chd'c h^ thung thong tin kii' tuun Khdng 0% (17f (1% (1% iK'f, 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% 63% 45% 17% 16% Rat cao 2fi% 42% 2r)% 20% 16% 11% 30% 8% 5% So 64+ 65/2014 ^tboa boc thifdng inal 109 QUAN TRj KINH DOANH 1 "Hoan toan khdng ddng y" den miic 5 "Hoan toan ddng y". kiem soal hoat dpng kinh doanh cung nhu ra cac quyet dmh quan tr] trong doanh nghidp. Bang 2: Lgi ich cua phin mem ke toan mang lai ddi vdi hd thong thdng tin ke toan 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 do ciia y Iden "Dong y" Trung I3p 0 0 16 9 32 Dongy 40 63 78 61 65 Hoiin toan dongy 122 99 58 89 28 Tyl« j kie'n dongy 100% 100% 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 loi trong viec kie'm sodt dQ lieu, giam thie'u cac sai sdt phat sinh cung Id nhQng Ipi ich nham nang cao 5.8. Banh gia ve chaJ Itftfng thong Vn ketoan do h$ thdng thong tin ketoan cung cap vdi vi$c ap dung ph&i mem ketoan d npi dung nghien cilu nay, chung tdi chi thu thdp y kien cCia nha quan tn cap cao va nha quan tn phy trach b6 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 toan dap Ung dupc cac yeu cau dgc tinh ve tieu chuan chat lUdng ciia thdng tin hay chua? tfnh hQu fch, hieu qua cua he thdng thdng tin ke todn. Gia trj binh qudn (Mean) cua cac yeu to khao sat cho thay, cac Ipi ich mang lai vdi he thong thdng tin ke'todn dao ddng tU 3,48 den 4,75 (deu ldn hPn mUc trung binh la 3). Dieu nay cho thay rang cd nam lai ich quan trong nhat ddi vdi he thdng thong tin ke toan cQng nhU chat lUdng thdng tin dupe cung cap. Ke't qua nghien cUu d bang 2 cung cho thay phan mem ke toan da cd nhQng tdc ddng tfch cue den he thdng thdng 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 ihili:, Idi^gh quan Co the so sanh Y ki€'n phan hgi D6ng:f 55 60 44 52 57 4H dSnKY 10 5 21 13 K 17 Tong cpng 65 65 65 65 65 65 Tvlel%) Dongy 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 Idi diu So 64 + 65/2014 QUAN TRI KINH DOANH ddng y thdng lin ke toan cd tinh thfch hpp, tinh day du, linh kip Ihdi, tinh bdy trung thuc, khach quan vd cd the so sdnh. Nhu vay, cd the thay vide dp dyng phan mem ke toan da lam thdng tin ke toan dupc cung cap cd chat lupng hdn (dang tin cay hon, khach quan han, thfch hpp,. .), ldm tang tfnh hQu fch Clia he thdng thdng tin ke loan trong cac doanh nghidp dich vy dupc khao sat. 5.9. Mil quan h$ gitfa phan mem ketoan va 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 = 0,675 < 0,7 (bang 4), cho thay mUc tuong quan tUPng dd'i cao glOa phan mem ke toan va tinh hQu ich cua he thdng thdng tin ke todn (Hoang Trpng va Chu Nguyeh Mpng Ngpc, 2011). Nhu vgy gia thuyet HO h\ bac bd, HI dupc chap nhan Dieu dd cQng cd nghTa rang dp dyng phan mem ke toan cd nhQng tac dong tich cyc den tfnh hQu ich Clia thdng tin ke toan trong cdc DN dich vy d Viet Nam 6. Ket ludn Vdl ket qua nghien cQu d tren cho thay, viec ap dyng phan mem ke toan trong cdc DN djch vy giup viec cung cap thdng tin thdng qua cac bao ke toan rat nhanh chdng, kjp thdi, 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 vu dupc Bang 4; Kie'm dmh md'i quan h§ tuang quan cua phan mem ke toan va tinh hdu ieh eua he thdng thdng tin ke toan Spearman's rho Phan njera KT Huu ich HTTTKT Correlation Coefficient Sig, (2-taileiJ) N Correlation Coefficient Srg. (2-tailed) N Phan menr KT 1.000 162 .675* .045 162 Huu rch HTTTKT .675* .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 thdi, cdc doanh nghiep dich vu can quan lam nhieu hdn nQa trong viec dau tu trang thiet b\, phan mem ke toan trong he thdng thdng tin ke toan de' dap Ung tdt hdn nQa nhu cau ciia ngudl sii dung thdng tin ke loan • 7a/ li$u tham khao: 1, Bp Tai Chinh, Thdng tu 103/2005/TT-BTC Hudng dan tieu ehuan va dieu kidn cua phin mem ketoan, 2005. 2, Hd My Hanh, Ban ve he thdng thdng tin KTQT ehi phi trong cac aoanh nghiep san xuit det may. Tap chi Nghien cUu tai chinh ke toan Thdng 4/2011. trang 40-43, 2011, 3, Hoang Trong, Chu Nguyeh Mong Ngoc, Thing ke Ong dung trong kinh te, xa hdi, NXB Lao 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, 2011. 7, Alzoubi A, The Effectiveness of the Accounting Information System Under the Enterprise Resources Planning (ERP). Research 112 thifdng'mal Journal of Finance and Accounting, ISSN 2222- 1697, Vol 2, No 11, 2011. Summary After joining the World Trade Organization (WTO), Vietnam economy has a lot of opportuni- ties for to develop and Integrate Into the regional and global economic. However, domestic enter- pnses have also confronted with many difficulties and challenges In the context of increasingly fierce competition, particularly in the service sector. With the goal of providing accounting information to support managers in decision making, accounting Information systems are increasingly Important In creating a competitive advantage for enterprises. Accounting software is a tool that helps In collect- ing, processing and delivering information more quickly, timely and accurately. The research did conduct an actual survey by making question- 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 . 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 . xu the tat yeu cua cdc DN trong dieu kidn hdi quan trong cua he thdng thdng tin ke toan Trong nh$p kinh td qudc te NhQng nam gan ddy, viec dp khi dd, he thdng thong tin ke loan cd chUc ndng. TR! KINH DOANH toan ddng mdt vai Ird rat quan trong trong cac DN lien quan tryc Hep den khau Ihu thgp va xif ly thdng tin - mgt trong nhQng khdu trpng yeu ctia he thdng thdng tin ke toan