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  • Công bố khoa học và công nghệ Việt Nam

Kinh doanh và quản lý

Từ Thanh Hoài, Trần Anh Hoa, Nguyễn Phong Nguyên(1)

Vai trò của kế toán quản trị trong quá trình ra quyết định chiến lược: Nghiên cứu định tính các trường hợp doanh nghiệp Việt Nam

The role of management accounting in the strategic decision-making process: A qualitative study of Vietnamese business cases

Tạp chí Nghiên cứu Kinh tế và Kinh doanh Châu Á (Trường Đại học Kinh tế Thành phố Hồ Chí Minh)

2022

2

89-114

2615-9104

Kế toán quản trị, Kết quả, Hoạt động kinh doanh, Năng lực kế toán, Quyết định chiến lược, Doanh nghiệp

Management accounting, Organizational performance, Accounting capacity, Strategic decision-making, Business, Vietnam

Hệ thống kế toán quản trị đóng vai trò quan trọng đối với hoạt động quản lý cũng như kết quả hoạt động kinh doanh của doanh nghiệp tại Việt Nam, từ đó đặt ra yêu cầu phải phát huy hiệu quả việc thực hành kế toán quản trị ở các doanh nghiệp này. Nghiên cứu này được thực hiện thông qua phỏng vấn sâu 15 nhà quản lý ở các doanh nghiệp Việt Nam để đưa ra một mô hình nhằm giải thích vai trò của thông tin kế toán quản trị và năng lực kế toán trong việc phát huy những nỗ lực tham gia của kế toán vào quá trình ra quyết định chiến lược nhằm tăng cường kết quả hoạt động kinh doanh. Thông qua phân tích dữ liệu định tính, nghiên cứu đã đề xuất một khung khái niệm thể hiện vai trò truyền dẫn của thông tin kế toán quản trị đối với tác động của sự tham gia của kế toán vào quá trình ra quyết định chiến lược đến kết quả hoạt động kinh doanh cũng như vai trò điều tiết của năng lực kế toán đối với tác động này. Bên cạnh những đóng góp lý thuyết vào cơ sở lý luận kế toán quản trị chiến lược, kết quả nghiên cứu cũng đưa ra những hàm ý quản lý cho các doanh nghiệp tại Việt Nam nhằm phát huy hiệu quả các công cụ của kế toán quản trị để nâng cao năng lực cạnh tranh trong bối cảnh toàn cầu hóa. 

The management accounting system is critical to the management activities and organizational performance of Vietnam firms, necessitating the promotion of effective management accounting practices in these businesses. This study used in-depth interviews with 15 managers in Vietnamese firms to develop a model for explaining the role of management accounting information and accounting capacity in promoting accountants' efforts to participate in strategic decision-making that improves business results. The study proposed a conceptual framework based on qualitative data analysis that reflects the mediating role of management accounting information in the effect of accountants' strategic decision-making on organizational performance, as well as the moderating role of accounting capacity in this effect. Along with contributions to the theoretical foundations of strategic management accounting, the research findings provide managerial implications for Vietnamese firms to effectively promote management accounting tools to enhance competitiveness in an age of globalization.

TTKHCNQG, CVv 486

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