Research Results of Factors Affecting the Implementation of Management Accounting to Evaluate Operational Efficiency in Travel Enterprises

(if any), therefore, there are differences in the number and names of the types of Reports. For example, for the Financial Performance Report (some enterprises prepare Financial Performance Reports in the form of Profit and Loss Report (Appendix 10), Profit and Loss Analysis Table (Appendix 11); Report on revenue structure by product, field (Appendix 12); Report on the company's comprehensive travel business performance in the year N/N-1 (Appendix No. 13); For the Customer Performance Report, 100% of the surveyed enterprises prepare a Basic Business Performance Report (Appendix 14) because this is a requirement of the Ministry of Culture, Sports and Tourism, General Department of Tourism; Customer Performance Report (Appendix 15); For large enterprises such as Ben Thanh Tourist, or Vietravel, information on the enterprise's performance is also shown in the Annual Report (Appendix No. 16a, 16b).

The results of a large-scale survey show that there are differences in the form of providing information on business performance between businesses of different sizes: 100% of large travel businesses prepare Annual Reports, Business Performance Reports, Comprehensive Travel Business Performance Reports, 85.71% prepare Customer Performance Reports; Meanwhile, 81.77% of SMEs prepare Business Performance Reports, 86.19% of SMEs prepare Comprehensive Travel Business Performance Reports, 69.06% of SMEs prepare Customer Performance Reports; And, the common point is that no travel business prepares separate Performance Reports on aspects of internal business process innovation, learning & development, and business responsibility to the community (Appendix 06).

To better understand the current situation of using various types of Business Performance Reports, the researcher continued to use the in-depth interview method (calling business managers). The interview results showed that business managers only required accountants to provide information on Business Performance of financial and customer aspects in the form of paper reports - this result is consistent with the results of the generalized survey (Appendix 06); There is no requirement to prepare detailed Business Performance Reports for each aspect (Internal Business Processes; Learning & Development; Business Responsibility to the Local Community), but only to provide information on results in end-of-term meetings (ie Quick Reports/Direct Oral Reports); Particularly for large enterprises listed on the stock exchange, information on non-financial Business Performance is presented in a part of the Annual Report (Appendix 16b).

3.3. Research results on factors affecting the implementation of management accounting to evaluate performance in travel businesses

3.3.1. Assessment of scale reliability

The reliability of the scales in this study was assessed through the Cronbach's Alpha coefficient in the data processing results from SPSS software (Appendix 17), specifically:

- Reliability of the QM factor - Enterprise size: The Cronbach's Alpha coefficient of the QM variable is 0.780, satisfying the condition >0.6. The total correlation coefficient of the observed variables QM 1,2,3 is 0.606; 0.636 and 0.614 respectively, all >0.3. The values ​​in the Cronbach's Alpha if Item Deleted column are all <0.780. Therefore, the scales meet the criteria.

standard, good quality guaranteed

- Reliability of the NT factor - Senior managers' perception of the usefulness of KTQT in evaluating HRD: The Cronbach's Alpha coefficient of the NT variable is 0.751, satisfying the condition >0.6. The total correlation coefficients of the observed variables NT 1,2,3,4 are 0.700; 0.556; 0.555 and 0.386 respectively, all >0.3. The values ​​in the Cronbach's Alpha if Item Deleted column are all <0.751 (excluding the value of the observed variable NT4). The observed variable NT4 has a Cronbach's Alpha if Item Deleted coefficient = 0.772, which is larger than the Cronbach's Alpha coefficient of the group, which is 0.751. However, the total item correlation coefficient of variable NT4 is 0.386 > 0.3 and the Cronbach's Alpha of the group is above 0.6, even greater than 0.7. Therefore, there is no need to remove variable NT4 in this case, the scale still meets the standard, ensuring good quality.

- Reliability of factor CC – Commitment of senior managers: Cronbach's Alpha coefficient of variable CC is 0.810, satisfying the condition >0.6. The total correlation coefficient of observed variables CC1,2,3 is 0.633; 0.691 and 0.660 respectively, all >0.3. The values ​​in the Cronbach's Alpha if Item Deleted column are all <0.810. Therefore, the scales meet the standards, ensuring good quality.

- Reliability of the CL factor - Business strategy: Cronbach's Alpha coefficient of the CL variable is 0.808, satisfying the condition >0.6. The total correlation coefficient of the observed variables CL1,2,3,4 is 0.623; 0.622; 0.627 and 0.631 respectively, all >0.3. The values ​​in the Cronbach's Alpha if Item Deleted column are all <0.808. Therefore, the scales meet the standards, ensuring good quality.

- Reliability of the VH factor - Corporate Culture: Cronbach's Alpha coefficient of the VH variable is 0.809, satisfying the condition >0.6. The total correlation coefficient of the observed variables VH1,2,3,4,5,6 is 0.682; 0.291; 0.635; 0.643; 0.621; and 0.633, respectively. Thus, all

The total correlation coefficients of the observed variables are all >0.3, except for the observed variable VH2 (0.291 <0.3), so the VH2 scale does not ensure quality and needs to be eliminated.

The results of the second test to test the reliability of the remaining scales of the VH factor are as follows: The Cronbach's Alpha coefficient of the VH variable is 0.849, satisfying the condition >0.6. The total correlation coefficient of the observed variables VH1,3,4,5,6 are 0.688; 0.652; 0.651; 0.641; and 0.675, respectively, all >0.3. The values ​​in the Cronbach's Alpha if Item Deleted column are all <0.849. Therefore, the scales (VH1,3,4,5,6) meet the standards, ensuring good quality.

- Reliability of TDKT factor - Qualification of accounting staff: Cronbach's Alpha coefficient of TDKT variable is 0.840, satisfying the condition >0.6. The total correlation coefficient of observed variables TDKT 1,2,3,4,5 are respectively 0.632; 0.630; 0.656; 0.644 and 0.661, all >0.3. The values ​​in the Cronbach's Alpha if Item Deleted column are all

< 0.840. Therefore, the scales meet the standards, ensuring good quality.

- Reliability of IT factor - IT system: Cronbach's Alpha coefficient of IT variable is 0.848, satisfying the condition >0.6. Total correlation coefficient of observed variables IT 1,2,3 are 0.673; 0.754 and 0.727 respectively, all >0.3. The values ​​in Cronbach's Alpha if Item Deleted column are all <0.848. Therefore, the scales meet the standards, ensuring good quality.

- Reliability of the MTKD factor - Business environment: Cronbach's Alpha coefficient of the MTKD variable is 0.704, satisfying the condition >0.6. The total correlation coefficient of the observed variables MTKD1,2,3,4 is 0.516; 0.568; 0.569; and 0.358 respectively.

>0.3. The values ​​in the Cronbach's Alpha if Item Deleted column are all <0.704 (excluding the value of the MTKD4 sub-variable). The observed variable MTKD4 has a Cronbach's Alpha if Item Deleted coefficient = 0.730 which is larger than the Cronbach's Alpha coefficient of the group which is 0.704. However, the total item correlation coefficient of the MTKD4 variable is 0.358 > 0.3 and the Cronbach's Alpha of the group is above 0.6, even greater than 0.7. Therefore, in this case, there is no need to remove the MTKD4 variable, the scale still meets the standard, ensuring good quality.

- Reliability of the TH factor - Conducting KTQT to evaluate the QHĐ: Cronbach's Alpha coefficient of the TH variable is 0.834, satisfying the condition >0.6. The total correlation coefficient of the observed variables TH 1,2,3,4 are 0.678; 0.641; 0.677 and 0.656 respectively, all >0.3. The values ​​in the Cronbach's Alpha if Item Deleted column are all <0.834. Therefore, the scales meet the standards, ensuring good quality.

Table 3.9: Summary of Cronbach's Alpha test results of variables

Variable code

Variable name	Statistics of important variables close
	Total variable correlation coefficient	Overall Cronbach's Alpha if variable type
QM	Business size: Cronbach's Alpha = 0.780
QM1	Number of employees	.606	.718
QM2	Annual Revenue	.636	.682
QM3	Number of products/services	.614	.708
NT	Senior managers' perceptions of the usefulness of QA in Performance evaluation: Cronbach's Alpha = 0.751
NT1	Senior managers have knowledge of the techniques International Accounting Techniques to Evaluate Business Performance	.700	.599

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• Research on the Current Characteristics of Forest Resources and Factors Affecting Forest Resources Management in the National Park Area
• Research on factors affecting the quality of accounting information systems in Vietnamese traffic construction enterprises - 26
• Factors affecting the application of management accounting in small and medium enterprises in Vietnam - 4

NT2

Senior managers appreciate the usefulness of QA techniques for evaluating Enterprise performance	.556	.688
NT3	Senior managers have a high demand for Conducting management accounting to evaluate business performance.	.555	.688
NT4	Senior managers accept high costs in investing in implementing international accounting. to evaluate the business performance	.386	.772
CC	Senior management commitment : Cronbach's Alpha = 0.810
CC1	Senior management provides adequate resources for the organization of quality assurance to evaluate Enterprise performance	.633	.768
CC2	Senior management effectively communicates its support for the QMS to evaluate Enterprise's operating price	.691	.708
CC3	Senior managers exercise their authority in assisting the QA organization to evaluate Enterprise's operating price	.660	.742
CL	Business Strategy: Cronbach's Alpha = 0.808
CL1	New product introduction strategy	.623	.760
CL2	Product customization strategy according to demand of customers quickly	.622	.758
CL3	Market expansion strategy	.627	.761
CL4	Strategy to increase customer satisfaction	.631	.758
VH	Corporate culture: Cronbach's Alpha = 0.849
VH1	Financial regulations, personnel, rewards, penalties, and supplements recruitment	.688	.812
VH3	Managerial support for employees	.652	.820
VH4	Employee cooperation	.651	.820
VH5	Consensus on development goals	.641	.825
VH6	Building internal and external corporate image	.675	.813
TDKT	Accountant's Qualifications: Cronbach's Alpha = 0.840
TDKT1	Accountant's Degree	.632	.811
TDKT2	Understanding the business characteristics of the enterprise	.630	.811

TDKT3

Information technology skills	.656	.804
TDKT4	Finance and management accounting major	.644	.807
TDKT5	Creativity	.661	.804
IT	IT System: Cronbach's Alpha = 0.848
IT1	Flexible IT systems enable the collection, analysis and reporting of relevant data to support KTQT in assessing the performance of its operations. DN.	.673	.830
IT2	The IT system provides a complete and updated database to support KTQT in performing Business Performance Evaluation	.754	.752
IT3	Accounting software can connect with other applications/software in the enterprise (if any) so that accountants can enter and retrieve data for service. for the assessment of business performance	.727	.780
MTKD	Level of competitiveness of the business environment: Cronbach's Alpha = 0.704
MTKD1	Price competitiveness	.516	.634
MTKD2	Level of competition in product development new product	.568	.602
MTKD3	Level of competition in distribution channels distribution/marketing	.569	.589
MTKD4	Level of competition in terms of market share/revenue	.358	.730
TH	Conducting KTQT to evaluate QHĐ: Cronbach's Alpha = 0.834
TH1	Establish a system of evaluation indexes	.678	.783
TH2	Collect data for performance evaluation	.641	.800
TH3	Data processing, information analysis for evaluation Enterprise performance	.677	.784
TH4	Provide information on business operations	.656	.793

(Source: NCS synthesized from results of SPSS 20.0)

Conclude:

After analyzing reliability, the calculated results of Cronbach's Alpha coefficient of all variables were greater than 0.6; 36 scales ensuring reliability were included in the EFA exploratory factor analysis.

3.3.2. Exploratory factor analysis

Exploratory factor analysis (EFA) was performed after the reliability test of the scale to examine the convergence level of observed variables according to each group of factors (independent variables) and the discriminant value between factors.

In this thesis, the researcher used Varimax rotation of the factors and obtained the following results (Appendix No. 17):

- For independent variables:

+ KMO coefficient = 0.864 is in the range [0.5; 1], so EFA analysis is suitable for research data.

+ Bartlett's test has statistical significance Sig. = 0.000 < 0.05, showing that the observed variables are correlated with each other in the population.

+ Total extracted variance: Rotation Sums of Squared Loadings (Cumulative %)

= 66.46% > 50 %. This shows that 66.46% of the variation in the data is explained by 8 factors.

+ Eigenvalue = 1.189 > 1 at the 8th factor, so the 8 factors extracted from EFA have the best summary meaning of the observed variables.

+ All observed variables have factor loadings > 0.5

The table of results of the rotated matrix of factors shows that: Most of the observed variables converge to the same group and identify 08 influencing factors as proposed by the empirical research model; Only the variable NT4 "Senior managers accept high costs in investing in implementing management accounting to evaluate the performance of enterprises" converges to the group of the CC factor "Commitment of senior managers", but based on the names of the observed variables, the CC factor still retains its original name.

- For dependent variable:

+ KMO = 0.801 is in the range [0.5; 1] so factor analysis is appropriate.

+ Sig. (Bartlett's Test) = 0.000 (sig. < 0.05) shows that the observed variables are correlated with each other in the population.

+ The rotation matrix results show that there is a factor extracted from the observed variables and put into EFA analysis. The explained variance is 66.72% at eigenvalue 2.669 > 1.

3.3.3. Pearson correlation analysis

To perform a pearson correlation analysis, a new variable must first be created to represent a group of variables (by taking the mean of the observed variables that have converged to

same factor from the EFA results table above) with:

The variable QM represents the variables QM1, QM2, QM3. The variable NT represents the variables NT1, NT2, NT3.

The variable CC represents variables CC1, CC2, CC3 and NT4. The variable CL represents variables CL1 to CL4.

Variable VH represents variables VH1, VH3, VH4, VH5, VH6. Variable TDKT represents variables from TDKT1 to TDKT5. Variable IT represents the group of variables from IT1 to IT3. Variable MTKD represents the group of variables from MTKD1 to MTKD4. Variable TH represents the group of variables from TH1 to TH4.

Table 3.10: Variable grouping table

Great change

area

Variable observe	Observation variable name	Group name (Total variable)
QM	QM1	Number of employees	Business size career
	QM2	Annual Revenue
	QM3	Number of products/services
NT	NT1	Senior managers have knowledge of the techniques of international accounting to evaluate performance. of the enterprise	Senior managers' perceptions of the usefulness of management accounting in evaluating performance
	NT2	Senior managers appreciate the usefulness of international accounting techniques for evaluating Enterprise's operating price
	NT3	Senior managers have high demands on implementing management accounting to evaluate business performance.
CC	CC1	Senior management provides adequate resources for the organization of international accounting to evaluate Enterprise's operating price	Senior Management Commitment
	CC2	Senior managers effectively communicate its support for the organization of international accounting to evaluate the performance of enterprises

CC3	Senior managers exercise their authority in supporting the organization of international accounting. to evaluate the business performance
NT4	Senior management accepts high costs in investing in implementation costs. International Accounting to evaluate business performance
CL	CL1	New product introduction strategy	Business strategy
	CL2	Product customization strategy according to demand customer needs quickly
	CL3	Market expansion strategy
	CL4	Strategy to increase customer satisfaction row
VH	VH1	Financial regulations, personnel, rewards, penalties, appointment, recruitment	Corporate culture
	VH3	Managerial support for employees
	VH4	Employee cooperation
	VH5	Consensus on development goals
	VH6	Building an internal and external image DN
TDKT	TDKT1	Accountant's Degree	Qualifications of accountants
	TDKT2	Understanding the business characteristics of the enterprise
	TDKT3	Information technology skills
	TDKT4	Finance and management accounting major
	TDKT5	Creativity
IT	IT1	Flexible IT systems enable the collection, analysis and reporting of relevant data for KTQT to conduct assessments. Enterprise's Board of Directors.	IT systems
	IT2	The IT system provides a complete and updated database to support KTQT. Conducting business performance assessment
	IT3	Accounting software can connect with other applications/software in the enterprise (if