Ảnh hưởng của ERP đến tổ chức công tác kế toán các doanh nghiệp sản xuất tại TP. Hồ Chí Minh

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Tác giả: Thành Lộc Trương

Ngôn ngữ: vie

Ký hiệu phân loại:

Thông tin xuất bản: Tạp chí Phát triển và Hội nhập, 2023

Mô tả vật lý: tr.41

Bộ sưu tập: Metadata

ID: 379572

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Những lợi ích khi thực hiện giải pháp hệ thống quản lý doanh nghiệp (ERP) đã thu hút rất nhiều sự quan tâm của các nhà nghiên cứu kế toán. Khả năng tích hợp, vận hành linh hoạt, cung cấp thông tin hoạt động và tài chính theo thời gian thực đã cho thấy ERP sẽ làm thay đổi tổ chức công tác kế toán (TCCTKT) ở các DN. Nghiên cứu nhằm xác định và đo lường mức độ ảnh hưởng của các nhân tố trong môi trường ERP ảnh hưởng đến TCCTKT ở các DN sản xuất trên địa bàn TP.HCM. Nghiên cứu được tiến hành trên 210 mẫu khảo sát ở các DN sản xuất tại TP.HCM. Phương pháp nghiên cứu kết hợp định tính và định lượng với việc sử dụng phần mềm SPSS. Kỹ thuật phân tích bao gồm: thống kê mô tả, kiểm tra độ tin cậy thang đo, phân tích EFA, hồi quy tuyến tính. Kết quả nghiên cứu cho thấy 6 nhân tố ảnh hưởng đến TCCTKT trong môi trường ERP ở các DN sản xuất trên địa bàn TP.HCM, gồm: Đặc điểm của đội dự án ERP, Năng lực của nhà tư vấn và cung cấp ERP, Đặc điểm của ERP, Đặc điểm DN, Cam kết hỗ trợ của nhà quản lý cấp cao, Nguồn lực CNTT.The benefits of implementing a Business Management System (ERP) solution have attracted a lot of interest from accounting researchers. The ability to integrate, operate flexibly, and provide real-time operational and financial information has shown that ERP will change the organization of accounting in businesses. The study aims to identify and measure the impact of factors in the ERP environment on the organization of accounting work at manufacturing enterprises in Ho Chi Minh City. The study was conducted on 210 survey samples at manufacturing enterprises in Ho Chi Minh City. The research methodology combines qualitative and quantitative with the use of SPSS software. Analysis techniques include: descriptive statistics, scale reliability testing, EFA analysis, linear regression. The results of the study showed 6 factors affecting the organization of accounting work in the ERP environment at manufacturing enterprises in Ho Chi Minh City, including: Characteristics of ERP project team, Capacity of ERP consultant and provider, Characteristics of ERP, Business characteristics, Commitment to support of senior managers, Information technology resources.

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