N TP HCM – 2021 N N : Kế toán : 9340301 : PGS TS PGS TS TP.HCM – 2021 i ế “C ố may ệ i ệ ế ii – – TP.HCM tôi Tôi Tôi c n iii ABSTRACT OF THE THESIS ế 2.1 2.2 2.3 ỏ ố ể 6.1 Ý 6.2 Ý ế ặ iv 1.1 ổ 1.1.1 ổ 1.1.2 1.1.3 1.2 ổ 1.2.1 ổ 1.2.2 1.2.3 1.3 ị ố ế 2.1 2.1.1 2.1.2 2.1.3 2.1.4 Các RC DN 2.1.4.1 2.1.4.2 2.1.4.3 2.1.4.4 2.2 2.2.1 Trung tâm doanh thu v 2.2.2 2.2.2.1 2.2.2.2 2.2.2.3 2.3 2.4 2.4.1 ố ý ý 2.4.1.1 2.4.1.2 2.4.2 ý 2.4.2.1 2.4.2.2 2.4.3 ý 2.4.3.1 2.4.3.2 2.4.4 ý 2.4.4.1 2.4.4.2 2.4.5 ý 2.4.5.1 2.4.5.2 2.4.6 2.4.6.1 ý vi 2.4.6.2 2.5 Vnd ổ 2.6 ể 2.6.1 ệ 2.6.1.1 2.6.1.2 2.6.1.3 2.6.1.4 2.6.1.5 2.6.1.6 2.6.1.7 ệ 2.6.1.8 2.6.1.9 2.6.1.10 ế 2.6.1.11 2.6.2 ế Các 2.6.2.1 2.6.2.2 Kỹ 2.6.2.3 2.6.2.4 2.6.3 ệ vii 2.7 2.8 ế 3.1 3.1.1 3.1.2 3.2 3.3 3.3.1 3.3.2 3.3.3 3.3.3.1 3.3.3.2 3.3.4 3.3.4.1 3.3.4.2 3.4 3.4.1 3.4.2 3.4.3 3.4.3.1 3.4.3.2 viii 3.4.3.3 3.4.3.4 3.4.3.5 ế 4.1 ế 4.1.1 4.1.2 4.1.2.1 4.1.2.2 4.1.2.3 4.1.3 4.2 4.2.1 4.2.1.1 4.2.1.2 4.2.1.3 4.2.1.4 4.2.2 4.2.2.1 4.2.2.2 4.2.2.3 ế 97/PL 8: CMIN Model Default model Saturated model Independence model RMR, GFI Model Default model Saturated model Independence model Baseline Comparisons Model Default model Saturated model Independence model RMSEA Model Default model Independence model KTTN KTTN KTTN KTTN KTTN KTTN KTTN KTTN KTTN KTTN KTTN KTTN KTTN HQHD DDDN5 DDDN2 DDDN3 DDDN4 98/PL DDDN1 HTKT4 HTKT2 HTKT1 HTKT3 PQQL2 PQQL3 PQQL4 PQQL1 DTCP4 DTCP2 DTCP3 DTCP1 TDKT2 TDKT4 TDKT3 TDKT1 DTTT4 DTTT2 DTTT3 DTTT1 DGDT4 DGDT2 DGDT3 DGDT1 BCTT4 BCTT2 BCTT3 BCTT1 YTCT4 YTCT2 YTCT3 YTCT1 CLCT4 CLCT2 CLCT3 CLCT1 NTQL4 NTQL1 NTQL2 NTQL3 CCTC4 CCTC3 CCTC2 CCTC1 MTPL1 MTPL2 MTPL3 MTPL4 KTTN4 KTTN2 KTTN1 KTTN3 HQHD1 99/PL HQHD2 HQHD4 HQHD3 HQHD5 HQHD6 HQHD7 Standardized Regression Weights KTTN KTTN KTTN KTTN KTTN KTTN KTTN KTTN KTTN KTTN KTTN KTTN KTTN HQHD DDDN5 DDDN2 DDDN3 DDDN4 DDDN1 HTKT4 HTKT2 HTKT1 HTKT3 PQQL2 PQQL3 PQQL4 PQQL1 DTCP4 DTCP2 DTCP3 DTCP1 TDKT2 TDKT4 TDKT3 TDKT1 DTTT4 DTTT2 DTTT3 DTTT1 100/PL DGDT4 DGDT2 DGDT3 DGDT1 BCTT4 BCTT2 BCTT3 BCTT1 YTCT4 YTCT2 YTCT3 YTCT1 CLCT4 CLCT2 CLCT3 CLCT1 NTQL4 NTQL1 NTQL2 NTQL3 CCTC4 CCTC3 CCTC2 CCTC1 MTPL1 MTPL2 MTPL3 MTPL4 KTTN4 KTTN2 KTTN1 KTTN3 HQHD1 HQHD2 HQHD4 HQHD3 HQHD5 HQHD6 HQHD7 Squared Multiple Correlations KTTN HQHD HQHD7 HQHD6 HQHD5 HQHD3 101/PL HQHD4 HQHD2 HQHD1 KTTN3 KTTN1 KTTN2 KTTN4 MTPL4 MTPL3 MTPL2 MTPL1 CCTC1 CCTC2 CCTC3 CCTC4 NTQL3 NTQL2 NTQL1 NTQL4 CLCT1 CLCT3 CLCT2 CLCT4 YTCT1 YTCT3 YTCT2 YTCT4 BCTT1 BCTT3 BCTT2 BCTT4 DGDT1 DGDT3 DGDT2 DGDT4 DTTT1 DTTT3 DTTT2 DTTT4 TDKT1 TDKT3 TDKT4 TDKT2 DTCP1 DTCP3 DTCP2 DTCP4 PQQL1 PQQL4 102/PL PQQL3 PQQL2 HTKT3 HTKT1 HTKT2 HTKT4 DDDN1 DDDN4 DDDN3 DDDN2 DDDN5 103/PL Standardized Regression Weights KTTN KTTN KTTN KTTN KTTN KTTN KTTN KTTN KTTN KTTN KTTN KTTN KTTN HQHD DDDN5 DDDN2 DDDN3 DDDN4 DDDN1 HTKT4 HTKT2 HTKT1 HTKT3 PQQL2 PQQL3 PQQL4 PQQL1 DTCP4 DTCP2 DTCP3 DTCP1 TDKT2 TDKT4 TDKT3 TDKT1 DTTT4 DTTT2 DTTT3 DTTT1 DGDT4 DGDT2 DGDT3 DGDT1 104/PL Parameter KTTN KTTN KTTN KTTN KTTN KTTN KTTN KTTN KTTN 105/PL KTTN KTTN KTTN KTTN HQHD DDDN5 DDDN2 DDDN3 DDDN4 DDDN1 HTKT4 HTKT2 HTKT1 HTKT3 PQQL2 PQQL3 PQQL4 PQQL1 DTCP4 DTCP2 DTCP3 DTCP1 TDKT2 TDKT4 TDKT3 TDKT1 DTTT4 DTTT2 DTTT3 DTTT1 DGDT4 DGDT2 DGDT3 DGDT1 BCTT4 BCTT2 BCTT3 BCTT1 YTCT4 YTCT2 YTCT3 YTCT1 CLCT4 CLCT2 CLCT3 CLCT1 NTQL4 NTQL1 NTQL2 106/PL NTQL3 CCTC4 CCTC3 CCTC2 CCTC1 MTPL1 MTPL2 MTPL3 MTPL4 KTTN4 KTTN2 KTTN1 KTTN3 HQHD1 HQHD2 HQHD4 HQHD3 HQHD5 HQHD6 HQHD7 107/PL 410:P CMIN Model Default model Saturated model Independence model RMR, GFI Model Default model Saturated model Independence model Baseline Comparisons Model Default model Saturated model Independence model RMSEA Model Default model Independence model Regression Weights KTTN KTTN KTTN KTTN KTTN KTTN KTTN KTTN KTTN KTTN KTTN KTTN KTTN KTTN 108/PL KTTN KTTN KTTN KTTN KTTN KTTN KTTN KTTN KTTN KTTN KTTN KTTN KTTN KTTN HQHD DDDN5 DDDN2 DDDN3 DDDN4 DDDN1 HTKT4 HTKT2 HTKT1 HTKT3 PQQL2 PQQL3 PQQL4 PQQL1 DTCP4 DTCP2 DTCP3 DTCP1 TDKT2 TDKT4 TDKT3 TDKT1 DTTT4 DTTT2 DTTT3 DTTT1 DGDT4 DGDT2 DGDT3 DGDT1 BCTT4 BCTT2 BCTT3 BCTT1 YTCT4 109/PL YTCT2 YTCT3 YTCT1 CLCT4 CLCT2 CLCT3 CLCT1 NTQL4 NTQL1 NTQL2 NTQL3 CCTC4 CCTC3 CCTC2 CCTC1 MTPL1 MTPL2 MTPL3 MTPL4 KTTN4 KTTN2 KTTN1 KTTN3 HQHD1 HQHD2 HQHD4 HQHD3 HQHD5 HQHD6 HQHD7 ... NTTD ế v ý VN ệ công ty RA ế ệ kết qu nghiên c ềx RA ệ ị 2.2 ế: ị i NTTD ế ế MQH ốềế VN ệ NTTD VN ii ố ệ công ty n ế VN ố ề ế VN ế RA iii RA ế MQH ệ NTTD ệ c công ty VN ệ 2.3 công ty ỏ ọ ễ ỏ ,c... a ố b ố ề c ố nd ố ể a ể ị b ể ị c ể ị ể xvii : C ã Kế toán 9340301 ý ệ ế 2014-2 (RA) ệ n công ty ề ế ệ ệ ặ ệ ị x ế x Việt Nam ệ ị ế công ty ệ ế P ị ể ị , ố ệ ế RA SEM, ệ ố x EFA, CFA, ph ị... ể ổ ế RA ổ 2.1.4 ể ế ị Các RC DN Các RC ý ế n giá kết qu trách nhiệm ph x trách Có lo i trung tâm sau: 2.1.4.1 x t phát quyền kiểm soát xu t hay ph c v gián tiế sn p d toán; Phân lo d ng trung