Các nhân tố ảnh hưởng đến quyết định thuê ngoài dịch vụ kế toán của các doanh nghiệp nhỏ và vừa trên địa bàn Thành phố Hồ Chí Minh

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Tác giả: Thị Yến Trinh Nguyễn, Thị Thanh Hải Trần

Ngôn ngữ: vie

Ký hiệu phân loại: 339.4 Factors affecting income and wealth

Thông tin xuất bản: Tạp chí Khoa học Trường Đại học Ngoại ngữ - Tin học Thành phố Hồ Chí Minh, 2018

Mô tả vật lý: 45367

Bộ sưu tập: Metadata

ID: 491202

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Chủ đề

Sử dụng dịch vụ thuê ngoài nói chung và thuê ngoài dịch vụ kế toán nói riêng mang lại nhiều lợi ích cho doanh nghiệp, hiện nay tỷ lệ doanh nghiệp sử dụng các dịch vụ thuê ngoài ngày càng tăng. Bài viết này nghiên cứu về quyết định thuê ngoài dịch vụ kế toán của các DNNVV. Với mẫu khảo sát từ 189 DNNVV trên địa bàn TP.HCM, thông qua phân tích mô hình hồi quy bội, kết quả cho thấy có 9 nhân tố tác động đến quyết định thuê ngoài dịch vụ kế toán của DNNVV, đó là: Tần suất thực hiện các công việc kế toán
Tính chất đặc thù của công ty
Sự phù hợp của giả phí dịch vụ
Uy tín của công ty cung cấp dịch vụ kế toán
Lợi ích thuê ngoài dịch vụ kế toán
Định hướng chiển lược
Mối quan hệ giữa hai bên
Dịch vụ chăm sóc khách hàng
và chất lượng báo cáo tài chính.Using outsourcing services in general and outsourcing accounting consultancy services in particular bring about many benefits for businesses. So, the proportion of enterprises using outsourcing services is increasing. The study was conducted to identify factors that affect SMEs decisions to outsource accounting consultancy services. A survey of 189 SMEs was carried out using convenience sampling, personal interviews with owners/managers/CFOs of SMEs located in Ho Chi Minh City. Our multiple regression analysis revealed that: There are 9 factors that have significant impacts on accounting outsourcing decisions of SMEs. They are: The frequency of non-routine tasks
The specific nature of SMEs
Suitability of service charges
The level of trust of the SMEs owner/manager in the external accountants
Benefits of outsourcing accounting services
Strategic direction
The relationship between SMEs and service providers
customer care
and the quality of financial statements.

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