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    nghiên cứu khoa học về Điện toán đám mây

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    nghiên cứu khoa học về Điện toán đám mây

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    9 views21 pages

    Phạm Ngọc Toàn & Đào Nhật Minh, 2021

    Uploaded by

    Trâm Mai Thị Thùy
    nghiên cứu khoa học về Điện toán đám mây

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    © All Rights Reserved
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    JABES Sesect Tap chi Nghién ctiu Kinh téva Kinh doanh Chau A wm jabes uehedu Su téc dong cia phan mém ké toan dam may téi higu qua kinh doanh cia doanh nghiép nhé va vira tai Viet Nam: Vai tré trung gian su lang cia lénh dao cap cao PHAM NGQC TOAN*", BAO NHAT MINH © * Trang Sai ne Kn 872. HB Chine * Trang Bai hoe Quy Nror THONG TIN gay aban: 15/07/2021 gay nban io: 06/07/2027 Daye dng: 09/07/2021 (M3 phan loal JEL: Mat Twkhéa: Doanh nghiép nhé va vie NE erro TOM TAT Nohign cou nay duce thuc hign nhdm dn oid vai uo trung gian su hai long cla Ianh dao ofp cao trong méi quan he gita phn mm ke ‘oan dam may va hieu qua kinh doanh ella ege daanh nghisp nhé ve vif tai Vit Nam. Can ai vaa m inh sf thinh cdng he théng thang tin ci DeLone v2 McLean (2016) va Ij thuyét dus tén nguén Ive inhom téc gid dua ro gid thuyét ring phn mim ké toan dm may co ‘8c dong tc tsp va gian tgp (thong qua sual long cia sn 690 ca) 20) trong vige nang cao higu qua kinh doanh ala céc deanh nghigp ahd va via tai Viet Nam. Thyc hin Kigm din HO quy wl mu 332 doanh nghiép nhé va vua ti Viet Nam, ve cla ban cc doanh nghigp ho va vis host dong 6 TP. HO Chi Minn, Binn Duong. ng Nat ket qua cha thay 24 hai lang cia lan s0 cap caa thye auc vai ed tang of200 wv — worajabesuehedun JABES Tap chi Nghién cfu Kinh té'va Kinh doanh Chau A ‘Sy téc déng cia phan mém ké toan dam may toi higu qua cia doanh nghiép nhé va vita tai hhai léng aia lanh dao céip cao Nam: Vai tré trung gian su PHAM NGOC TOAN*", BAO NHAT MINH ® rdeng Bei hee Ki #8 THB Chi Minh * revang al hee Quy Nha THONG TIN TOM TAT Ngiy ahr 15/07/2021 Nohién clu ny doc thuchién nhm dénh gif val trd tng gian sy gay onan lot 08/07/2927 31 1Gng cls anh dso cp ¢20 trong mal quan hé gids phn mém ke Duyéeing-03/07/2021 ton dim may vB hiéu qu konh Goan cla céc doanh nghiéo nhé ve vin tal Viet Nar. Cén cif vo mé rinh sy thanh cng hé thing thong tin cla Delone va McLean (2086) v2 ij thuyét aya trén ngubn Iu, Po inom téc gif dua ra gid thuyét ring phiin mém ké ton dém may cb te dng ruc gp va gin ti théng qua suai long cia lan dao cB 20} trong vie rng cao higu aul kinh doar cla céc doanh nghiép runs tnd v8 via tai Vit Nam. The hin kiém éinh Mi quy vel mu 132 Fram cpigpnns _coathrnahian nd v via ta Vit Nam, ve da banca dean rohan pat 1h v8 waa hat dg 6 TP. H6 Chi Minh, Binh Duong, Bing Nat Ket Se comaty ‘qu cho thy s.rha long cia anh dao cp cao thu 5c va tr tung renee sian trong méi quan hé gia prin mim kétoén dm méy va higu qua Nee een doar cs cc coer nghien on v vin ti Vt Nam. Do, ce Nraeslinedeetn soar roti cung cip phn mm KE tosn drm may Bn chy én ny ih trim hal sik dung phn mém ke togn dém may ti cB ‘Goan nghiép nhé v8 vie née gidip ho Gat dugc hiéu qué kin doanh ‘Go nhat kn si dung phn mém. 9 «a f20 WwW — Keywords ‘Abstract aera This study is conducted to evaluate the mediating role of senior STETSE ig _leerasntacion nthe tatontip beeen coud acouring Coseseurs sofware and business performance of small and mecium enterprises Rae (SMES) in Vietnam, B3se0 on DeLone & MeLean (2016) information Business performance. systems success model and Resource-based view of the firm, the authors progose tha cloud accounting softwere hes direct and indirect Impacts (through senior lecers sststacton) on improving their usress performance in SMEs n Vietnam. By employing = regression test witha sample of 132 SMEs based in Ho ChiMinh Cty, Binh Duong, and Dong Nain Vietnam, te result indicates a satsaction of senior leaders pays the mediating role in a relationship between coud accounting sftvare and business performance of SMEs in Vietnam Therefore, coud secourting sottare providers snoule ogy attention tothe factor wien cepioying cous accounting sofware in SWEs to help SNE achieving the nghest busness perormance when they adopt coud accounting software. 1L. Gigi thigu ‘Theo bdo cio cia Microsoft va Bai hoc Quéc gia Singapore (2017), Vit Nam la thi tngug diéa tein dim miy phat triém nhanh hit Doug Nam A Nim 2018, Viét Nam dat 41/100 idm va mide 46 ph biim dich vu Aim miy, ding thir M4 chiu A trong danh sich xép hang cia Hifp hei Dida todn ‘Dam may chau A (Le & Cao, 2020). Phin mim ké todn (PMKT) dim may ~ PMT trac tuyéa - la PMT eho php cde ef nhan cSp what vi xem thong tin moi ld, mai no, 6i moi thiét bi 6 két mdi sou clu cai dit trdn mady tink, nd hit ni vii miy chi duge thud tied cung op thong qua mang Intamet, Phin mam niy ip kd todn, quia If lima vid chuydn nehiép, ‘higu qua va giim ap lye du taco 9 vat chit, nhin luc do khéng cin @iu tw miy chilva nbn su lign kit. Ngodi a, PMT dim may cn cé khd ning cp nhit kip thbi vd sao hua lién tue. Higa Vidt Nam 6 hon 100 dean nghigp cung dp PMET. Cong ty od phin Mies, Céng ty Phin mim FAST Ia hai doanh nghiép Viét Nam cung cép PMKT trac tuyén din tién nim 2013, theo sau li cde cong ty phin sma Khde abu Cing ty CS phin Tin hoe Lac Viét, Cing ty oS phin Phit tril Phin mim ASIA Le & Cao, 2020). Mge di 43 of mbt <6 js 18 ring, ném ohiéu doanh nghigp vin e ngzi, cha chuyén ti PMET truyén thing s Bim my (Cae nghién cau vé ké ton dim may tai Vit Nam cém han ché. Linh vue niy chu thn hit duoe su quan tim iia ede mba nghiin eu trong aude. Cie nehién ct hin tai chi yéu Ia ede bai viét xem ‘eit loi ich, rire cia PMKT im miy hay mic 46 sin sing chép shin PMKT dam may tai doanh nghiép. Neuyn Hitu Binh (2019) di ting quan tai igu a8 cung cap mét cdi nhin ki quit vé nhiime Ii ich vd thich thie mi PMT dim may mang Ini cho doanh nghiép. Hay Levi Cao (2020) réi mue GQ « Phar Ng an & Bio Mgt Minh dich nehién cia dink sit dng PMT den may tai cic doanh nghiép Viét Nam, da trén I thuyét nda 18 mé hin chip nbn cing neh (TAM ~ Technology Acceptance Model), voi ai life doc thu tip thing qua bing hii ob ciu tic wi ké toin vida vi nha gui If trong cic domsh mghigp Viét ‘Nam, 49 chia nln thc vi tinh bu ich v4 ban thc vd tinh 8 i dong thc jg tich oe nf inh sihdmmg PMKT dim miy ofa cic domninghifp...Vatheo sytim hifu cha nhdm tic gi, tgi Vist Nam cura c6-nghién cou no dé cp vf méi quan bd gia PMT dim mdy vi higu qui kink doanh tai oan nzinitp. Bi cmt sb nghidn cu made ngodi xem 2ét su tic dug ois didn toin dim may nbi chung hay PAIRT dim miy nei ridng dn hidu qui kinh doanh tai dosnh nghifp nbs Kariyawasam (2019) 3 thc hin mt agit clu vba th ng ca dfn tin is my in hidu qu Kn dona cia cc jdong PME dim may ti Caran i cad ra chcubin ob timc vd PMECT dm my dnh bog Gn bad qui kinh doash doanh nghifp 66 1B: Tinh hada qui, atin cy tah stung, va ct gg aiid. Cc uhin td ny dc hung Ang thar dn haga qui kinh doanh tg dean nghigp v5i tf 1b dim may hodn toim khéng ch huring dn hu qua kimh doanh tai doanh nakigp... Tuy nién, @u isin dp dang cing neh Ge td dm my 5 ce noc nip Khie Vigt Nam Dns tht, ahd te i y Ske Mshile cts tin he oid chi mst nem nity the due ca PMACT damm mb bt hifu gu Io doank ca doanh neh mit cich rng bist, chia nit nd rong mdi quan hd vi ts mew long. Trong Ki 85, theo m5 bith sy thin cing hé thing thing tn cis DeLons va MeL. sas (2016) (qo6 hin D&O az hai long cia newri ding la mit ubin #9 quan trong dam bio hi thang thing tin Gee at ot ich cho doaub ngbifp. Si hii long cia Lin dao cp cao a me kia cand cin chi et nehién cim vé si bai one ciia neupi ding tronz-bé thong thing tin, Boi vilinh dao dp cao déng vai é tr trong doanh nehigp (Salwani v3 PNIKT dima dy tai doanh nehifp, nebit long cia link dao cip cao vi ho ths bide, Khinhia vito ht ling thining sudt cia ho af ting Ian, din ti higu qua lath dean ta doanh nzhiép cao hon. Dang thir, si hii long cia link dao cap cao sé din toi viéc he done ¥ mz, cipnbiéungnén bec hon cho qui trinh sirdung PMET dam may, tirds chiing loi ich oia PMKT dim andy 2 dirgc phit hay, dem 6 eid wi cho doa nehiép. Tra co 5 6, nghin cin au tic dng cia PMICT dim my oft bu qud inh doank tat dean aghip thing qua vai tb trong sian cia sy hii Jeng Linh dao cip cao tai deans aship ub hua nghién cu bin tic gt a chou Ja mét mncug nehién ctu mét, eG pln eidi quyét cic han ché cia cfc mghién ciu trade tai Viet Nam va trén thé gidi, bd sung ning hidu biét vio co 26 1 thuét vé PNET dim may. (Cac méi quan hé wong nghién cou duoc nbdea tic gid thu bién kid dink boi quy vot comiu lb 2 DNV tat TPHCM, Bish Duong, vi Ding Nat lt gud cho hiv PART dam miy e6 se tie dng ci trac tip va etn tidp ching qua sy ii ling cia Linh Gao cip cao) trong vit ning cao hifa qa kinh doanh tai cdc DNNVV VietNam. Két qui nghiin ctu 3 ciap cdc nha ome cap PRT diem andy ing abe cic DNNVV Vigt Nam nin dida dye ubin 15 quan trong bin canh cht rong PMT dim mi gti ning ceo hiu qué kinh doanh tai cic DNNWV khi cic doanb mebiép nly chuyén tit ‘ 1 Ap dang PLIRCT dim my, tite ly ee DOU Vit Nam se dng PMT lima may nhidu hom va hidu qua hon. Cac phin tp theo, td eid ln bro inh bay co 1Fthayés va id tuys, phuong phip aghién ci, kit qui va him ¥ cianghién ci. 2. Go s6 ly thuyét va gia thuyet (Cheng va He (2001) dpe xem i ngwit bu tun un ra kl en x8 Ad rod dim may. Taso (Cheng vi He (2011) ka ton Zim ny I video dng did tn di ny tin Internet ys mothe thong thing tin ké toin do, bieu mit cach don sian hom thi diéa toan dam miy ket hop voi ke toin tom dvong Gi ke toin dim may. Doan nghigpc6 th wav cip tng tin vi dich wy toim thing qua kd toan dm maya kn ph on niga chi phi ti chin va mh be 8 mma va cin ‘PMT. Hay theo Prawita (2019), be toan dam may cd neha la mit hé thong tin ke ton co the diag: ty cip bit ci Be mo vac bit KF Gu chet Invert mak Rg cl ca Gt va quia truce ta cic my chi nbi bd. Bing cick tp cin ah i, me 20 oR nga cu ar Aan. Sarno (2011), Chrstaskas vt Misevciene (2012), PacurarvaNechta (2013), Zhang va Gu (2013), ‘Dimitria va Matei (2014), Dimitriu va Matei (201 5a), Diritriu va Matei (20156), Corkem va cuz (C015), Prchict wa Tonescu 2015), 3 lam 18 aha et ch kh ng dung PMT dim may a lod nghifp. Bi cq dé, mes nh nghiin ctu khle i nb ng phuong phip Gch loons thug cg vide Kind af ing tn ly cho cic it qua nbn cia nr Tonesen a cin a7 (2013), ‘Shikurti va Mura (2014), Soni va cuz sy (2018), Rudansky-Kloppers vi Van den Bereh (2019). Tir ot qd cc ghtén cy, th hac lot dn Binh Ka tng PACT a mat an nzhigp tuo ein (1) Giz ci pi mang tir aa — thong qua ket moi website; (3) Ting higu qua kinh doanh tai doamk aghigp abo swnhanh sen inh host wong Ki doe duoc ning cao ~ tng qua Kt noi creme tod ca va sda cing nghd ding cho php muyin aii whan cheng vi nang tic ong th gan the; (4) Dany ‘ong lu wi, xi by dit liga khdng gigi han va te dong sao hau di liéu cia khich hang; (5) Khoug ‘phi ning cap vi dich vu din ra lién tc va khach hing Indn doc ot dung phién bin moi nbat cia ‘phan mam, cic tinh nding cia PMKT dim may luén urgc tgp cn voi cc tién bd Khoa hoc k¥ that sii abit; (6) Gio din PMT dim may timing thin tién wi nei dine, do 36 wip cho cic Kd tom vn 6h vlog, NS cing el odin vida dr ap bio co tl chic theo th ian ‘thuc dong thoi cho phép ho tap trung vao vic phan tich dif hen va dim bio hieu 16 ve cc khia can ‘Hichink: (7) Cho phip cds edng ty chia of thng tin tii chink eis ho vi Ech hing trong thbt gian th, doo ci th ne io ip va cn tc (8) Dupe xem nit pa bop cia PMT tre ih man. “inn igo qui in doar dnb ngbp sir Gmg PLOCT dim my ong nga in iy agar Khe tin. co 19 inh neha ca van Wessel a de Vier (2019), theo, hién qui lich doanh doanh nghiép khi sir dung PMKT dam may 14 2 bu hiéu va higu qua ciia doanh nghiép the tnd vic dat dpe coc moc tu inh dann mtn Hin dg dna son a ng hng LRT a aniy vio bor dng ni dowh nghip. Vide do bring hin qi inh dosh King nh ht psig ‘hau @ moi doanh aghiép, nhat la cac DNNVV do tink don (2) Thuy cip khing sii lhon vi mit di Whine qua tray dp qua cia be thang thing tin KE toi tai (Cac doanb nehiép iy. Bao cio tai chinh cia cic DNNVV tai Vide Nam hi nin chi pluue vu cho mpc ich thud nin cde sé lida kinh doanh chws duge phin inh thit chinh wie. Ban du nhén nghtén cima saudin do ring hidu qui kink doauh tai cdc DNNVV Viet Nam bing do ludng 1} suit loi abun win ‘kisim (ROA) vi tf suit lot nimin tén doanh thn (ROS). Tuy nhién, do han ché vé ai ifu, nhdm tic 9 a (5) 70 w — Pham Ngo: Tain 2 Bio Nig Minh Oz ABE nm OS-2e 18d quvé di do bning gu qui hoat dag Kin Goan tai and nghip theo thang do Likert 5 idm wi cic bién quan sit duoc tham khio tir thang do ciia Kariyawasam (2019), “Cc aka quia y cip cao trong doa neh la cp qu ri chifn noc trong mi hich cl ric csi quin cia doach agp, Hp ofthis lp vida a cic qué ink phi coat, dn quan dn chile hao ph ida rong tuoag lai cia doanh nghilp” (26 mb bd thing thing tink on, 2016) ‘Linh dao cap cao duoc d¢ cép wong aghién cfu bao 20m siém déc vaké toi wudus, la obiing nzudi ‘inh dao cap cao dé cp dén ar thoai mai va kha chap Gi miy dua veo qué wink st dung thing tin th phan mém va qui wink tong tk vei PMKT diem His lf thurtadn dupe oi dug rong nghin oil mb in ow thn céne cia Be detent (DaLons va MeLass, 2016, vt tt 1 ms inh DEN DeLone & MeLean Information Systems ‘Sure Modal) va LY tant ava tn ugute tue (Resource based View ofthe Finn) cis Bamey (1901) va Penrose (1950), MO hin D&M mult in dia vo nz 1092, va tS na ph bid ki ding Gb chink nin 2003, MS hin DENG nd 2003 mo i hing ie bug mye tp hafe pn tp cia son mhin inh Tn ce lich than cia théng thing tin. Nim nha chin bap gms: (1) Chit agg thing tn, (2) chit agg ng, (3) chit ng dich wy, 4) at gng/f dish a deg, vi shit long cis ngoi ding. Vio i 2016, DeLone va MeLean dc ai be sng cho mi hk DEN sien 2003 ~ Buin, DeLone vi McLean 016) itn chida do tning cai cing cia sath céng “Lot fh ada” thi “Tic Sng tain” Diy Si ti hi, 36 la vi the vo mat tp ap cc von pin Bi Lay tgs (Resource Based View — REV) lp ha ing cd doanh nghip 23 iu céc a Fp hg dat age cic Ip gah tan vat pn Lc ci ing ngu es aged dian vagt i Cie ng Iced va guy hm oth lin dmv tora thé can ttanh cho doanh nghip 23 a mpun bye Lith 2 c6 thé dg day ti trong Hhodng tii gian db ‘nol ytd vo vide oan nzhilpc6 cl bio vdmguba hue 5 Idi ve bk cade, chy eia0 bodcthay ‘Mé hinh D&M cho thay cic thin phin cia méthé thong thing tin hu chat luong hé thing, chat Inge hag in, chit no ich ys c6 nh hn nth ng hun rong dam agit. PACT thn rong doamh nghigp. én md hinh DAM oé thé duoc dp dang @@ gi thich méi quan bd gta ‘but tO ny. Trong kh, 1 thuyét dawn gun luc chia voi cong aghé din toin dam miy roc &p dung vio PMKT 38 stip cic DNNVY nie bd Khoing cich v8 cing nak véicic dosnt rch mbt vt chi pi hop fo atip cdc DSU tng hia qd Kink doamh ti downh neti Dod, soy te ing cin PMOICT lim ony én bifu qui inh doanh doank mpi duoe sy ing hi mank mi ri ba If agyde nin ndy. Mpodi va, edi quan bd tie ope gia lat nin 5 way ebm dupe a ding BS BSL shia nghién ci ifn quan nior Zhang vi Ga (2013) chia PMT dm may cho phép doanh nehiép Dra ch philiogt dg tag kp theo tuk inh tags #8, giap cin di chi phi host dug. PMET diem snp chu sip Lim pi ch ph lao dng vi mt 28 Mod oh pike wh: chi ppt Ip, laa eee ham Nigge Ted Bao Nt Minh id... Qua d6 gidm chi phi, ting higu qui kink doanh cia domh (2020), PMT dm méy cif thin kha nding can tranh kinh doanh cho cic DNNVV bing cich gidm ti chi phi life quan én vide Ap dung CNTT hid dai vi git bo o6 thi tip mmg nbidu hom vo hoat GGng kink doanh. Chi phi kink doanh gin din tdi bidu qui kinh doanh tai doanh nzhigp duoc ninz cao, Két qud nung ng cling dugc tim thiy wong nghién cima cia Andromie vi Jonascu (2019), Dimairin vi Matei (20152) rong mot ngisén cifu st dung prong php dinh tink Gi chi ra PMT dm my 33 sid ting higu qui tai doanb nghidy vind gidp cic nbn vida tai doan nghip king bj gidi han tii sian Jim vies. Aman vi Motamed (2017), Atiaran va Woods (019) at dang phuong phép nahiéa i 3 cé bidu qui kink doanh cao hom skh thc hién PMRT dam my, Gupta vi cing su (2017) chia bé thing ERP" dim my co tic Ging tich ove in hide qui cia cludi cong ime va hiéu qui kinh doenh tifp thi cia dank nebiép (Qua 46, nidu qui cia chnBi cumg tng sé tic dng dén higu gpd kinh doanb ti chink vi iu qui kent deanh tiép th ti dean nghiép. Neodira, nghién cim cia Kartyawrasam (2019), Prewita (2019) cling cho thay site nai nbn 18 niy c6 mii quan hi tich cue. Tira, nhém the 21d dua ra eid tye nw san: Gia duds He: PMET Aim may c6 wie S6ng tich cue Gin hifu gud kink doank cla DNNTT. Cling theo mé hinh D&M, cic think phin cla miehé thine & dong va sy bai bm cia mgudi dimg. ‘Voi than pda chit foo ‘thing tin, mit of nghién cu a3 cho thiy of ay tic dong cia chit lnong thing tin toi av hai long cia nguoi dime, mung dé durara ket Jud 1a chat hrong thong tin va ar hai long cia nguii dung od moi quan b vai nbau thi chus di bing ching (Petter va cing su, 2008). Trong mit nehién ci sir dung phong phip inh tinh ve hé thing thin cing, chit Inong a lide dupe tim thdy 6 ay tic ddng tich ove toi ay hii long cia azubi dims duoc do bing thii 9 cla ngubi ding (Coombs va cing sx, 2001). Mt nghién ciru traing hop dink tinh kde 49 nic dink nid 9 keidn oi nbvimg mewn duoc hét 3 chi ra ring chit long thing am (mdi ong, tinh clea se, tinh Ging bic vi dink dang) vi sy bai long cla namdi dimz c6 mét quan ki wai han (Scheepers vi cing or, 2008). Mét nghién cum dink hong cling tim thiy mai lién hé quan tron: sta chic us thang tm va sy bit long cia newit inh dgo doant neheép i vi phin cing, phn mln vi arb to cia mit hé thing thing tm (Teo & Wong, 1995). VGi thin phin chit Ione dich vy, nhiéu nghién ecu hon cin thye bién 42 lim 18 vin 42 nay ener vi cing sy, 2008). Thong va ‘Yap (1996) eho thdy mae a hidu qui cia vide nr vin vi mic dé BB we iia dean nzhip cunz cp gr Ngpe Ten & Bo Nt Minh 2024) JABES 207 08-04 Gi shay Hi: PLMET dim mijy ie img tick ewe dm ue hai ong cila lh dao cp cao ve PABET 3m md “ovongtynytedn, adh qua gs ay ng cs Lh go cp eas PMECT dim ny pi Kin doanh ois DUNVY cling dug: ing bd boi md hinh DAM, kh wong 17 thuydt dy, sx bil dong cla ng ding he théng thing tn sf cé Anh rine wi cdg tain cia doanh nghigp.Naiéa nghién iu te nghim G3 cho thy o6 mdi quam hé tich coc gia shi lang cia mami ding vi cic losich bé-thing (Pater vi cng, 2008). cap do nahin ca tS chic, mit nahin ou 33 dea tra si ida quan gifa oy bi Tong cia audi ding va tk Bug 10118 cic thdy rior ar bi Tong cia gwd ding cé tic dng tch cuc én ign mut da wn Ii abun vi Goan tha (Geldemnan, 1995), ‘Mit nghidn cin Khic co bat qui mong wy Kh cho thiy c6 mét quan i ich cx gia sw hii ong cia sagooi ding va hain qai host diag cia cic td chic oi dung bd thing ERP (Law & Nasi, 2007) (Cimamings v3 Schmal (1975) cho rag khi ning Wish do Ibi 1é quan tong obit nh boas dé tna suk cla nhin via wong mét doanh ngtifp va do dé dan Iau wii hiéu qui kink doanh cia douuh nghigp 86, Trong mt ughvén ci due thye hig 6 cdc Linh wc eke whaw, Avois vd Base (1895) cing chizasing phong cic ish dao <6 dna nine sich cus dn i mat ois ago Lien cong fn Joong vB do 46 inh imag 15i hid qui kin doanh cia dean nzhifp. Do viy, mm th ei 4 suit gid thupét tgp theo mh smu: Gid mgd Sw hit lang cia Kh Ano cp cao v8 PMA im méy c6 te dng tich care dn Ribu gud ki coanh cia DNA? Hy PET dimaaty }+— —o) Hie gab kink doo DN ‘Sabi gg cation dno cp coo ‘PMET dam my ‘Hinh 1. NM hinh nehién cin dé mui 3. Dit ligu va phuong phap nghién ciru SL Méunghiéncitu ighién ci chon cf miu khong 200 DNNVV Viet Nam theo phuong phip phat widn mim Céc doanh nghigp duoc chon la.cic doauh nghigp 90% (niin 16 PMKT c6 amie ¢ mghia < 0,1). 184 shay bk Shit ca Lah Spo cp co vd PMICT im ily dye ii chic bk nhc “PNET dim mv Sim be c6 Pmpkie woe wae i by in 9086 B dieuehinn = 0863, ene aghia< 0,03). ~ Démg thoi, mé hinh Si quy e6 mtie ¥ neha = 0,000 « 0,05. Nin viy. 6 toomz quan ron tth thin pa thude De dmb ish 2b gy ean iP hep St heute ~ Hi sépnénpn pong si =1,000-< 10 nn ng chia tong da sng nn = Gib tng It Derbn-tVataon (Q) = 2.142, Tho Binh Phi HS va cing oy (Q01S), 1 ed © 3, aghia la m6 hink khéng co tr trong quan. = Thc hidn pn ch tooo quan hang Spearman, si ig mi reong quan bang sia ABSRES2 ‘oi shin td ip bing 0,953 lon hon 05, dod pong sai pn la dng a, di peng soi Kang dds ing bi vv pam ABSRES2 Ia wy-uvet do phn dy cnn ba cia mo ink nghien om? Bing. edt gul laden ws sb nh Ba cu (2) abies ii Hidniqna@sc: Hangs Gant Me bs cade hen ghia = Sedu See ©) Ged Exon) ie ara 1900 L000 = ih caincie Jame — Fitay i ose ose 168460 1 150 000) 22 Phar Ngoc To & Bo Nhe Minh (202 JABES 327 05-24 Note Teg bah @ Trmgtentsh Thiaekl 2 i) Baia 1 ‘168460 0,000" Phinde 1962 Be Tig 5005 1 aESESD ABSRES] Hise temas qu 7.900 ‘Mik f nga @ ud Shquan sit ‘Hise toons quan: ‘ic aga @ adn Séquan sit Sekt Dy bee tag, PA PAL PART aie ty ‘Kc qui ide wad hina hi quy 3) theo Bing 4 cho thy = hin tS “PMCT dn mdy” ca ahi td Sybil long ci Linh dgo cp cao vd PMICT dim méy tom quan cé ¥ nghia thing bd vet ahi 15 Hidu qui kink doanh doanh nehiép vei 88 ti ciy > 90% (chin 16 *PMKT dim may", nin t6“Swbii ling cia linh dao cép cao v8 PMT dim my” comic Fnghla 0). thay dai cia Higu qudkinh doanh doash nghiép duoc git hich bai baimhint8 PMICT dm. uy Vi Su hai ling cia inh go clip cao v8 PMT dim mv, dim bio cd ¥ neha véi mac tin cy win 99% (R? di chinh = 0,657; mic ugha < 00). = Bling tli, mé hinh hi quy c6 make f mgha=0,000 0,05. Nn vy, x8 ting thd, hai nbn vc 1p c6 trong quan tryin inh Vinh % pou thug. Do A, m8 hinh hos quy ty inh pi hop vo ab ben tet ~_ HG sé phing dat plorong sat cls nhin t“PMAT dim mis sf phdng dal phuong sai cia nbn ti arb 06 < 10 nén hing c6 bein tueme da céns tuvén, = Géa wi thing ké Durbin — Watson (@) = 2.201. én theo Bish Bhi HS va céng s¥ (2018), 1

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