Đánh giá tác động việc áp dụng phần mềm kế toán đến tính hữu ích của hệ thống thông tin kế toán trong các doanh nghiệp dịch vụ ở Việt Nam

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:

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