(Luận án tiến sĩ) Các nhân tố tác động đến vận dụng kế toán trách nhiệm và ảnh hưởng đến hiệu quả hoạt động của các công ty ngành dệt may tại Việt Nam

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N

TP. HCM – 2021

N
N
: Kế toán
: 9340301

:
1. PGS. TS.
2. PGS. TS.

TP.HCM – 2021

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....................................................................................................... i
............................................................................................................ ii
................................................................................................................. iii
.......................................................................... xi
...................................................................................... xiii

.........................................................................................xv
Ồ ..................................................................................... xvi
........................................................................................... xvii
ABSTRACT OF THE THESIS ............................................................................ xviii
........................................................................................................1
ế

1.

ề
ỏ

2.

.........................................................................3
ổ

2.1

......................................................................3
ể ............................................................................3

2.2
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2.3
3.

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........................................................................................3

ố

.........................................................................................4

4.

............................................................................................4

5.

....................................................................................4
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6.1

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........................................................................................5
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......................................................................................................6

iv

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1.1

........................................................ 7

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1.1.2

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1.1.3

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1.2

...................................................................... 7

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........................ 10
ệ

15

........................................... 17
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1.2.3

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.................................................................... 18
ố
ố

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........................ 19
ệ

20

.................................................................. 21

.................................................................................................... 22
2:

2.1

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1.2.1

1.3

........................................... 7

ý

..................................................................... 23
ề

........................................................................................ 23

2.1.1

.......................................................................................... 23

2.1.2

............................................................................................ 24

2.1.3

............................................................................................... 24

2.1.4

Các RC trong DN ........................................................................................ 25

2.1.4.1

.................................................................................... 25

2.1.4.2

Trung tâm doanh thu ............................................................................... 26

2.1.4.3

................................................................................ 26

2.1.4.4

..................................................................................... 26

2.2
2.2.1

ý

ề

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............................................................... 26

ệ

................................................................. 27

v

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2.2.2

.......................................................................27

2.2.2.1

......................................................................27

2.2.2.2

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ỉ

2.2.2.3
2.3
2.4
2.4.1

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...............................................................................30

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ý
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2.4.1.1

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2.4.1.2

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.....................................32

uyế ...................................................................................32
ế

......................................34

ệ

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2.4.2.1

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2.4.2.2

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2.4.3

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.......................36

....................................................................................37

2.4.3.1

ý

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2.4.3.2

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n

...............................38

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2.4.4.1

ý

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2.4.4.2

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....................................39

ọ .....................................................................................40

2.4.5.1

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2.4.5.2

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2.4.6.1

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................................40

.........................................................................41
ý

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vi

2.4.6.2
2.5

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.................... 42

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2.6.1
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.......................................... 43
......................................................... 44

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..................................................................................................... 44
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2.6.1.1

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ề

2.6.1.2

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2.6.1.3

.................................................................. 46

2.6.1.4

............................................................................ 46

2.6.1.5

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2.6.1.6

c tế
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2.6.1.7

.................................................................... 48

ố

............................................................................ 48

2.6.1.8

ý

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2.6.1.9

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..................................................................... 50

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2.6.1.10

.................................................................................... 51

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2.6.1.11
2.6.2

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Các

nh tranh ............................................................................. 51
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........................................................... 52

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2.6.2.1
2.6.2.2

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2.6.2.3

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2.6.2.4

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vii

2.7

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3.1
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3.1.2

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3.2

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ị

3.3

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3.3.1

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3.3.2

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3.3.3
3.3.3.1

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..................................................................................69

ố

........................................................................69
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..........................................................70
............................................71

........................................................................................71
ý

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3.4

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3.4.1

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...................................................................................72

3.4.2

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3.4.3
3.4.3.1
3.4.3.2

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......................................................................................74
...........................................................................................74

ố

...................................................................................74
.............................................................................74

viii

3.4.3.3

.................................................................... 75

3.4.3.4

ệ ...................................................................................... 76

3.4.3.5

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.................................................................................................... 79
4:

4.1

...................................... 77

........................................................... 80

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ố

........................................................................... 80

4.1.2

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...................... 86

....................................................................... 91
............................................................................ 91

4.2.1.1

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..................................................................................... 101

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............................................................ 101

ix

4.2.2.4

........................................................................................108

4.2.2.5

.........................................................................112
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4.2.2.6

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4.2.2.7

...................................................................................116

4.3

..........................................................................................................118

4.3.1

..............................................................................118
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4.3.2

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ý

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...........................................................................................137

ý

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ễ ....................................................................................................138

5.3.2
5.4
5.4.1
5.4.2
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....................................130
..........................................................................................................130

5.3 Ý
5.3.1

.................................................119

...................................................................................................129
5:

5.1

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.........................................................139

ế ...........................................................................................139
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.......................................................................139

...................................................................................................139
...........................................140
....................................................................................141
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xi

ệ

DN
KTQT

ế

MQH

ố

ị

agement Accounting

ệ
ị

NQT
ố

NTTD

Impact factor

PPNC
RA

ế

ệ
ệ

RC
VN

ệt Nam
ệ

ABC
AMOS

ố
ề

ể

BSC

ố

CEO

Chief executive officer:

CFA

Confirmatory factor analysi

ề
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ị
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CPTPP

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DPS
EBITDA

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EPS
GDP

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tế
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t ế

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ỷ ố

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ệ ố

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ố

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ROS
SEM

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SPSS
VITAS
WACC
WTO

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Nam
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xiii

Trang
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ootstrap N = 500
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131

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xv

Trang
Hình 2.1

ý

uyế KTQT

33
ý

Hình 2.2
ềx

Hình 2.3

ế

41
58
65
66

ị
ị

nh

68
73
87

ể

ị

109
113
117
119

xvi

Trang
ồ

ế

ố

RA

25

xvii

:
C

ã

Kế tốn

9340301

ý
ế

ệ

2014-2
(RA)

ệ

ề

n

ế

ệ

cơng ty
x

ệ

ặ

.

ệ

ị

ế
x

Việt Nam.
ế

RA
ệ

ị

ế
ệ

cơng ty
ế

ị
,

ố

ệ

.P

ị
ể

SEM, ệ ố x

EFA, CFA,

ị

ố

ph

ố

13

ệ

nh

ị
2

ể

,

ị

Boostrap,

Nghiê

ồ :

ổ

ề

;

ý

ổ doanh thu &

ệ ;
ệ

ố
ế

ý

ý

q

ế
ố

4

ề

ế

ặ

ệ ; ỹ
ế
ế

ệ

.

;

ệ

ồ

RA

:

ế
ể

c
ệ

ế

ệ
RA

ệ

.
n dụng k toán trách nhi

ồ

;
ế

công ty

xviii

ABSTRACT OF THE THESIS
Thesis title: FACTORS AFFECTING APPLICATION OF RESPONSIBILITY
ACCOUNTING AND IMPACTS ON THE PERFORMANCE OF
COMPANIES IN VIETNAMESE TEXTILE AND GARMENT INDUSTRY
Major: Accounting

Code: 9340301

Ph.D. student: Ly Phat Cuong

Course: 2014-2

Abstract: Responsibility accounting (RA) is increasingly interested and
applied, but currently there is no research on the application of RA and impact on
the performance efficiency of textile companies in Vietnam. With the characteristics
of the textile and garment industry as a key export industry and subject to fierce
competition with countries with the same advantages as Vietnam. This study aims
to identify the factors affecting of applying RA and impact on the performance
efficiency of textile companies in Vietnam. Mixed research method combining
qualitative research and quantitative research is used by the author to verify the

reliability of the scale, EFA analysis, CFA, SEM model, R2 determination
coefficient, test Boostrap, hierarchical analysis from the number of 385 survey
samples obtained. Research shows that there are 13 independent factors including:
organizational structure; decentralized management; allocation of revenue &
expenses; budget estimation; responsible reporting; estimation & actual assessment;
reward system; manager awareness at all levels; accounting staff qualifications;
competitive strategy; competitive advantages; enterprise characteristics; regulatory
environment and 4 regulatory factors include: firm size; performance measurement
technique; perception level; competitive level affects of applying RA. At the same
time, the results show that the application of RA has a strong impact on the
performance efficiency of textile companies in Vietnam.
Keywords:

impact

factor,

application

of

responsibility

accounting,

operational efficiency.
PhD. Student

1