KẾ TOÁN QUẢN TRỊ CHIẾN LƯỢC TRONG CÁC TRƯỜNG ĐẠI HỌC CÔNG LẬP VIỆT NAM: SO SÁNH THEO CẤU TRÚC TỔ CHỨC

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Tác giả: Thị Tú Oanh Lê, Thị Hoa Nguyễn, Thị Lan Anh Nguyễn, Thị Thúy Hằng Tạ

Ngôn ngữ: vie

Ký hiệu phân loại:

Thông tin xuất bản: Tạp chí Khoa học và Công nghệ - Đại học Thái Nguyên, 2024

Mô tả vật lý: tr.59 - 65

Bộ sưu tập: Báo, Tạp chí

ID: 381307

Thêm vào giỏ Liên kết toàn văn

Nghiên cứu nhằm so sánh việc sử dụng kế toán quản trị chiến lược (SMA) theo cấu trúc tổ chức (mức độ tự chủ, năm thành lập và quy mô sinh viên) của các trường đại học công lập Việt Nam. Dữ liệu khảo sát được thu thập từ 142 kế toán của các cơ sở giáo dục đại học công lập Việt Nam thông qua bảng hỏi, phân tích hồi quy bằng phần mềm SPSS 22. Kết quả cho thấy xét theo mức độ tự chủ, các trường tự chủ toàn bộ có tác động nhiều nhất đến sử dụng kế toán quản trị chiến lược, tiếp đến là trường chưa tự chủ, còn các trường tự chủ một phần chỉ có tác động về sử dụng thước đo tài chính. Xét theo năm thành lập, chỉ có các trường thành lập dưới 20 năm mới có tác động đến áp dụng chiến lược và sử dụng thước đo tài chính của kế toán quản trị chiến lược. Xét theo quy mô sinh viên, trường tuyển sinh trên 5000 sinh viên/năm có tác động đến việc sử dụng kế toán quản trị chiến lược theo 04 nội dung, trường có quy mô tuyển sinh dưới 2000 sinh viên/năm có tác động đến 02 nội dung của kế toán quản trị chiến lược. Kết quả nghiên cứu giúp các trường chú trọng hơn thông tin của kế toán quản trị chiến lược trong việc ra quyết định có xem xét đến cấu trúc tổ chức. Nghiên cứu này bổ sung cho các tài liệu tổng quan hiện có liên quan đến nội dung kế toán quản trị chiến lược và tác động của cấu trúc tổ chức (sở hữu, tuổi, quy mô) đến việc sử dụng kế toán quản trị chiến lược của các trường đại học công lập Việt Nam.The study aims to compare the use of strategic management accounting (SMA) by organizational structure (level of autonomy, year of establishment, and student size) of Vietnamese public universities. Survey data was collected from 142 accountants of Vietnamese public higher education institutions through questionnaires and regression analysis using SPSS 22 software. The results show that in terms of autonomy, the fully autonomous universities have the most impact on the use of strategic management accounting, followed by non-autonomous universities, and semi-autonomous universities only have an impact on the use of financial metrics. In terms of year of establishment, only universities established less than 20 years old have an impact on the adoption of strategy and use of financial metrics. In terms of student size, the university that enrolls over 5000 students/year has an impact on the use of strategic management accounting in 04 contents, and the one with an enrollment size of fewer than 2000 students/year has an impact on 02 contents of strategic management accounting. The research results help universities to put more emphasis on strategic management accounting information in decision making taking into consideration the organizational structure. This study complements the existing literature review regarding strategic management accounting content and the impact of organizational structure (ownership, age, size) on the use of strategic management accounting by public universities in Vietnam.

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