Thông qua các b c nghiên c u, k t qu nghiên c u c a tác gi đã tr l i tr ng tâm ba câu h i đ đáp ng các m c tiêu nghiên c u:
- Các nhân t nào nh h ng đ n ch t l ng h th ng thông tin k toán trong các DNVVN trên đ a bàn TP.HCM?
- ánh giá các nhân t nh h ng đ n ch t l ng h th ng thông tin k toán trong
các DNVVN trên đ a bàn TP.HCM nh th nào?
- X p h ng các nhân t nh h ng đ n ch t l ng h th ng thông tin k toán trong
các DNVVN trên đ a bàn TP.HCMnh th nào?
K t qu nghiên c u c ng đáp ng đ c 2 m c tiêu: xác đ nh các y u t nh h ng và
đánh giá các nhân t nh h ng đ n ch t l ng c a h th ng thông tin k toán trong các
doanh nghi p v a và nh trong đ a bàn Thành ph H Chí Minh.
Qua đó, tác gi đã đúc k t đ c các nhân t nh h ng tích c c và quan tr ng đ n ch t l ng h th ng thông tin k toán là các nhân t “Tham gia c a nhân viên doanh nghi p”, “Ki n th c s d ng công ngh HTTTKT c a nhà qu n lý”, “Cam k t c a nhà qu n lý” Tác gi góp ph n b sung các nghiên c u tr c đây b ng vi c ch ra thêm các m i quan h này trong b i c nh các doanh nghi p v a và nh trên đ a bàn TP.HCM.
T k t qu c a mô hình h i quy đa bi n, tác gi đã đánh giá kh n ng nh h ng và x p h ng các nhân t nh h ng đ n ch t l ng h th ng thông tin k toán, t đó đ a ra các ki n ngh t p trung vào các nhân t nh h ng. Các ki n ngh c a tác gi góp ph n phát
tri n môi tr ng kinh doanh d a trên công ngh thông tin giúp cho các DNVVN trên đ a
bàn TP.HCM s t ng c ng hi u bi t v h th ng thông tin k toán và ch t l ng thông tin k toán t đó s giúp các doanh nghi p s có th đ a ra các chính sách phù h p đ đ nh h ng đ đ t m c tiêu.
Mô hình nghiên c u c a tác gi là ti n đ giúp các nhà nghiên c u có th đ c m r ng b ng cách xây d ng thêm các nhân t m igi i thích cao h n s bi n đ ng c a các nhân t
H n ch c a lu n v n là s l ng các m u kh o sát ch a bao quát h t các doanh nghi p v a và nh trên đ a bàn TP.HCM và mô hình nghiên c u ch gi i thích đ c m c đ “khá” 49.30 % s bi n đ ng c a ch t l ng h th ng thông tin k toán trong các doanh nghi p v a và nh trên đ a bàn TP.HCM.
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3. Nguy n ình Th , 2013. Ph ng pháp nghiên c u khoa h c trong kinh doanh - thi t k và th c hi n, Nhà xu t b n lao đ ng - xã h i.
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5. Thái Phúc Huy, Nguy n Th H ng, oàn Nguy n Trí D ng và L ng c Thu n, 2012. H th ng thông tin k toán –T p 1, Nhà xu t b n Ph ng ông.
6. V H u c, 2010. Nh ng v n đ c b n v lý thuy t k toán, Nhà xu t b n Lao ng
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PH NăPH ăL Că PH ăL Că1
B NGăKH OăSÁT:
“ ÁNHăGIÁăCÁCăNHÂNăT ă NHăH NGă NăCH TăL NGăH ăTH NGă
THỌNGăTINăK ăTOÁN"
H th ng thông tin k toán (HTTTKT): là m t h th ng đ c thi t l p đ thu th p, l u tr , x lý và cung c p thông tin k toán cho các nhà qu n lý m i c p đ c a t ch c s d ng đ a ra các quy t đ nh
I.ă CH Tă L NGă H ă TH NGă THỌNGă TINăK ăTOÁN R tă th p Th p Bình th ng Cao R tă cao 1.ăHTTTKTăc aăDoanhănghi păanh/ch ăcóăs ăthamăgiaăc aănhƠăqu nălỦătrongăvi c:
Xác đ nh nhu c u h th ng thông tin
L a ch n các ph n c ng và ph n m m
Tri n khai HTTTKT
B o trì HTTTKT và gi i quy t các v n đ liên
quan đ n HTTTKT
L p k ho ch tri n khai HTTTKT trong t ng
lai