Thực trạng kiểm soát nội bộ trong các doanh nghiệp tại Việt Nam trong bối cảnh Covid-19

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Tác giả: Phong Nguyên Nguyễn, Thanh Hoài Từ

Ngôn ngữ: Vie

Ký hiệu phân loại: 650 Management and auxiliary services

Thông tin xuất bản: Kế toán và Kiểm toán 2022

Mô tả vật lý: 76-78

Bộ sưu tập: Metadata

ID: 404268

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Tóm tắt
Chủ đề

Dựa trên lý thuyết thể chế và lý thuyết uỷ nhiệm, nghiên cứu đã kiểm chứng về thực trạng kiểm soát nội bộ (KSNB) trong các doanh nghiệp (DN) tại Việt Nam trong thời kỳ diễn ra đại dịch Covid-19. Nghiên cứu sử dụng phương pháp điều tra thực nghiệm thông qua thu thập và phân tích dữ liệu khảo sát bằng thư điện tử từ các nhà quản trị cấp cao và cấp trung có am hiểu về hoạt động KSNB ở các DN tại Việt Nam. Kết quả nghiên cứu đã cho thấy, hầu hết các DN tại Việt Nam vẫn đang nỗ lực duy trì sự hữu hiệu của KSNB trong thời kỳ diễn ra đại dịch Covid-19. Kết quả nghiên cứu cũng cho thấy, các yếu tố thể chế và lãnh đạo có ảnh hưởng lớn đến hoạt động KSNB và cũng là các yếu tố quan trọng đối với hoạt động KSNB trong thời gian xảy ra dịch bệnh. Nghiên cứu đưa ra những hàm ý quản lý cho các DN tại Việt Nam trong việc tái củng cố hệ thống KSNB, nhằm phát huy vai trò của KSNB trong việc duy trì hoạt động của DN trong giai đoạn diễn ra dịch bệnh, hướng đến sự phục hồi và phát triển trong trạng thái bình thường mới., Tóm tắt tiếng anh, Based on the institutional and agency theories, this study examined the internal control situation in Vietnamese enterprises during the Covid-19 pandemic. This study employed an empirical approach, collecting and analyzing email survey data from senior and middle managers knowledgeable of internal control activities in Vietnamese firms across various industries. According to research findings, most companies in Vietnam are still attempting to maintain the effectiveness of internal control in the aftermath of the Covid-19 pandemic. Our research findings indicate that institutional and leadership factors significantly impact internal control activities and are critical for controlling business operations during the pandemic. The study provides management implications for Vietnamese firms regarding the restructuring of internal control systems to promote their role in maintaining business operations during the pandemic and assist firms in recovering and growing in the new normal.

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