Tác động của kiểm soát nội bộ đến hiệu quả hoạt động kinh doanh của các Doanh nghiệp phi tổ chức niêm yết trên Thị trường chứng khoán Việt Nam - 18


[5] Al-Matari, E. M., Al-Swidi, A.K., Faudziah, H.B., Al-Matari, Y.A., . (2012 ). The impact of board characteristics on firm performance: Evidence from Nonfinancial Listed Companies in Kuwaiti Stock Exchange. International Journal of Accounting and Financial Reporting, 2(2), 310-332.

[6] Al-Tamimi, H. A.-M. M. (2007,). Banks‟ risk management: a comparison study of UAE national and foreign banks, The Journal of Risk Finance, 8(4), 394- 409.

[7] Anderson, E. W., Fornell, C., & Lehmann, D. R. (1994). Customer satisfaction, market share, and profitability: Findings from Sweden. Journal of marketing, 58(3), 53-66.

[8] Anderson, J. C. (1998). DW,“Gerbing. Structural Equation Modeling in Practice: A review and recommended two-step approach”, Psychological Bulletin, 103(3), 411-423.

[9] Ang, J. S., Cole, R. A., & Lin, J. W. (2000). Agency costs and ownership structure. The Journal of Finance, 55(1), 81-106.

[10] Anggraini, I., & Setiawan, A. R. (2011). Pengaruh Komitmen Organisasi dan Gaya Kepemimpinan terhadap Hubungan Partisipasi Anggaran dan Kinerja Aparat Pemerintah Daerah. Jurnal Akuntansi Multiparadigma, 2(2), 294-309.

[11] Arens, Alvin A, E., & Randal J, M., Beasley. (2012). Auditing and assurance services: an integrated approach: Boston: Prentice Hall.

[12] Arindam, N. (2016). Factors that lead to poor performance at the work place. In.

[13] Babakus, E., Bienstock, C. C., & Van Scotter, J. R. (2004). Linking perceived quality and customer satisfaction to store traffic and revenue growth. Decision Sciences, 35(4), 713-737.

Có thể bạn quan tâm!

Xem toàn bộ 223 trang tài liệu này.

[14] Baines, A., , ,. (1997). Productivity improvement, Work Study. Số 46, tập 2,, tr 49-51.

[15] Berrone, P., Suroca, J. and Tribo, J. (2005). Corporate ethical identity as determinant of film performance: a test of the mediating role of stakeholder satisfaction bussiness economics series No. 8, working paper 05-31.

Tác động của kiểm soát nội bộ đến hiệu quả hoạt động kinh doanh của các Doanh nghiệp phi tổ chức niêm yết trên Thị trường chứng khoán Việt Nam - 18

[16] Bhagat, S., & Black, B. (1997). Do independent directors matter? Paper presented at the Journal of Finance.

[17] Blattberg, C. (2004). Welfare: Towards the Patriotic Corporation. From Pluralist to Patriotic Politics: Putting Practice First. New York: Oxford University Press.

[18] BOAKYE, E. O. (2016). EMPLOYEE PERCEPTIONS OF CORPORATE SOCIAL RESPONSIBILITY AND ORGANISATIONAL CITIZENSHIP BEHAVIOURS: A COMPARATIVE GHANAIAN STUDY.

[19] Brahmadev Panda. (2017). “Agency theory: Review of Theory and Evidence on Problems and Perspectives”. Indian Journal of Corporate Governance, 10(1), pp 74-95.

[20] Brennan, N. (2006). Boards of directors and firm performance: is there an expectations gap? Corporate Governance: An International Review, 14(6), 577-593.

[21] Brown, L. R. (2018). Relationship between Federal Compliance Complexities and Internal Control Infraction.

[22] Brown, S. L., & Eisenhardt, K. M. (1995). Product development: Past research, present findings, and future directions. Academy of management review, 20(2), 343-378.

[23] Byanguye, M. (2007). The effectiveness of internal control systems in achieving value for money in school facilities grant the case of Kamuli District Local Government. Makerere University.

[24] Cebenoyan, A. S., & Strahan, P. E. (2004). Risk management, capital structure and lending at banks. Journal of Banking & Finance, 28(1), 19-43.

[25] Clark, & B, K. (1996). Competing through manufacturing and the new manufacturing paradigm: is manufacturing strategy passé? Production and Operations Management, 5(1), 42-58.


[26] Clark, K.B., & & Fujimoto, T. (1941). Product development performance, Harvard Business School Press.

[27] Cooper, D. R., & Schindler, P. S. (2011). Business Research Methods. New York: McGraw Hill.

[28] COSO. (1992). National Commission on Fraudulent Financial Reporting Committee of Sponsoring Organizations of the Treadway Commission, Internal Control-- integrated Framework: Evaluation tools (Vol. 4): Committee of Sponsoring Organizations of the Treadway Commission.

[29] Cục Dự trữ Liên bang Hoa Kỳ (1929)

[30] COSO. (2013). Internal Control-Integrated Framework

[31] Creswell, J. W. (2004). Research design: Qualitative, quantitative, and mixed methods approaches. (2nd ed.). California: Sage Publications Inc.

[32] Creswell, J. W., & Plano Clark, V. L. (2007). Designing and conducting mixed methods research. Thousand Oaks, CA: Sage.

[33] Channar, Z. A., Khan, M., & Shakri, I. H. (2015). Internal Control Effectiveness & Its Relationship with Financial Performance. IBT JOURNAL OF BUSINESS STUDIES (JBS), 11(2).

[34] Cheng, Q., Goh, B. W., & Kim, J. B. (2015). Internal control and firm operational efficiency.

[35] Demsetz, H., & Lehn, K. (1985). The structure of corporate ownership: Causes and consequences. Journal of political economy, 93(6), 1155-1177.

[36] Dinapoli, T. P. (2007). Standards for Internal Control. Access through the internet: http://www.osc.state.ny.us/Agencies/ictf/docs/intcontrol_stds.Pdf.

[37] Dixon, J. R., Nanni, A., & Vollmann, T. E. (1990). The new performance challenge: measuring operations for world class performance. Dow Jones Irwin, Homewood, IL.

[38] Donaldson, T., & Preston, L. E. . (1995). The stakeholder theory of the corporation: Concepts, evidence, and implications. Academy of management Review, 20(1), 65-91.

[39] Dutta, P. K., & Radner, R. (1999). Profit maximization and the market selection hypothesis. The Review of Economic Studies, 66(4), 769-798.

[40] Dwivedi, D. N. (2002). Managerial Economics,(6th ed.). New Delhi: Vikas Publishing House.

[41] Eisenhardt, K. M. (1989). “Agency theory: An assessment and review”. Academy of Management Review, 14(1), 57–74.

[42] Ettlie, J. E., & Reza, E.M. . (1992). “Organizational integration and process innovation”, Academy of Management Journal, Số 35, Tập 4, Tr 795-827.

[43] Ewa, E., & Udoayang, J. O. (2012). The impact of internal control design on banks‟ ability to investigate staff fraud, and life style and fraud detection in Nigeria. International Journal of Research in Economics & Social Sciences, 2(2), 32-43.

[44] Fadzil, F. H., Haron, H., & Jantan, M. . (2005). Internal auditing practices and internal control system. Managerial Auditing Journal, 20(8), 844-866.

[45] Fama, E., & & Jensen, M. (1983). “Separation of ownership and control” Journal of Law and Economics, 26(2), 301–325.

[46] Fama, E. F. (1980). Agency problems and the theory of the firm. The Journal of Political Economy, 88(2), 288-307.

[47] Florio, C., & Leoni, G. (2017). Enterprise risk management and firm performance: The Italian case. The British Accounting Review, 49(1), 56-74.

[48] Friedman, A. L., & Miles, S. . (2006). Stakeholders: Theory and practice. Oxford: Oxford University Press.


[49] Frohlich, M. T., & Westbrook, R. (2001). Arcs of integration: an international study of supply chain strategies. Journal of operations management, 19(2), 185-200.

[50] Gates, S., Nicolas, J.-L., & Walker, P. L. (2012). Enterprise risk management: A process for enhanced management and improved performance. Management accounting quarterly, 13(3), 28-38.

[51] Gordon, L. A., Loeb, M. P., & Tseng, C.-Y. (2009). Enterprise risk management and firm performance: A contingency perspective. Journal of Accounting and Public Policy, 28(4), 301-327.

[52] Gorton, G., & Rosen, R. (1995). Corporate control, portfolio choice, and the decline of banking. The Journal of Finance, 50(5), 1377-1420.

[53] Guerrien, B. (2007). Từ điển phân tích kinh tế.

[54] Gillan, S. (2006). “Recent Developments in Corporate Governance: An overview”. Journal of Corporate Finance, Vol. 12, pp 381-402.

[55] Hartman, S. W. (2010). Management Theory. New York: New York Institute of Technology.

[56] Hitt, M. A., Hoskisson, R. E., Johnson, R. A., & Moesel, D. D. (1996). The market for corporate control and firm innovation. Academy of management journal, 39(5), 1084-1119.

[57] Hofer, C. W., & Sandberg, W. R. (1987). Improving new venture performance: Some guidelines for success. American journal of small business, 12(1), 11-26.

[58] Hoffman, J. M., & Mehra, S. (1999). Operationalizing productivity improvement programs through total quality management. International Journal of Quality & Reliability Management, 16(1), 72-84.

[59] Hoyt, R. E., & Liebenberg, A. P. (2011). The value of enterprise risk management. Journal of Risk and Insurance, 78(4), 795-822.

[60] Jiayi Chen. (2018). “The Empirical Study among Internal Control, Social Responsibility and Financial Performance based on Chinese Listed Food and Beverage Industry”. Journal of Advances in Economics and Finance, Vol. 3, No. 2.

[61] Jones, G. R., & Wright, P. M. (1992). An economic approach to conceptualizing the utility of human resource management practices. Research in personnel and human resources management, 10, 271-299.

[62] Jovanovic, B. (1982). Truthful disclosure of information. The Bell Journal of Economics, 36-44.

[63] Jyoti, J., & Sharma, J. (2012). Impact of market orientation on business performance: Role of employee satisfaction and customer satisfaction. Vision, 16(4), 297- 313.

[64] Kaplan, R. S., & Norton, D. P. (1992). Measures that drive performance: Harvard Business Review.

[65] Kaplan, R. S. a. N., David P;. (1996). “Using the Balanced Scorecard as a Strategic Management System”, Harvard Business Review, Jan/Reb.

[66] Karagiorgos, T., Drogalas, G., & Giovanis, N. (2011). Evaluation of the effectiveness of internal audit in Greek Hotel Business.

[67] Keraro, V. N. (2014). The Role of Governance in the Strategic management of Counties in Kenya. Unpublished PhD thesis, Juja: Jomo Kenyatta University of Agriculture and Technology.

[68] Kim, H. S. (2005). Organizational structure and internal communication as antecedents of employee-organization relationships in the context of organizational justice: A multilevel analysis.


[69] Kinyua, J. k. a. (2016). Effect of Internal Control Systems on Financial Performance of Companies Quoted in the Nairobi Securities Exchange. Jomo Kenyatta University of Agriculture and Technology,

[70] Kleiner, M. M. (1990). The role of industrial relations in firm performance.

Employee and labor relations, 4(4.43).

[71] Kothari, C. R. (2011). Research Methodology; Methods and Techniques. New Delhi: New Age International Publishers.

[72] Koufteros, Xenophon A Nahm, Abraham Y Cheng, & TC Edwin Lai, K.-h. (2007). An empirical assessment of a nomological network of organizational design constructs: From culture to structure to pull production to performance. International Journal of Production Economics, 106(2), 468-492.

[73] Koufteros , Xenophon A Nahm, Abraham Y Cheng, & TC Edwin Lai, K.-h. (2007). An empirical assessment of a nomological network of organizational design constructs: From culture to structure to pull production to performance. International Journal of Production Economics, 106(2), 468-492.

[74] Khamis, A. H. (2013). Contribution of internal control system to the financial performance of financial institution. A case of people‟s bank of Zanzibar Ltd. Unpublished PhD Thesis, Zanzibar: Mzumbe University.

[75] Khan, T., & Ahmed, H. . (2001). Risk management: An analysis of issues in Islamic financial industry. IRTI/IDB Occasional Paper, No. 5.

[76] Long Wu, N. B. (2019). “Internal Control and the Value of Listed Firms in China: Based on Agency Theory”, 5 th International Conference on Information Management (ICIM).

[77] Lorenz, E. N. (1970). Climatic change as a mathematical problem. Journal of Applied Meteorology and Climatology, 9(3), 325-329.

[78] M.Piriya. (2013). “Control activitives and performance of organizations ( special reference in Jaffna district), International Journal of Marketing, Financial Services & Management Research, . Số 2, Tập 4, Tr. 10-16.

[79] Marsh, S. J., & Stock, G. N. (2003). Building dynamic capabilities in new product development through intertemporal integration. Journal of Product Innovation Management, 20(2), 136-148.

[80] Mary, M., Albert, O., & Byaruhanga, J. (2014). Effects of internal control systems on financial performance of sugarcane out grower companies in Kenya. Journal of Business and Management, 16(12), 62-73.

[81] Mawanda. (2008). Effects of Internal Control System on Financial Performance in Uganda’s Institution of Higher Learning. Dissertation for award of MBA in Uganda Martyrs University,

[82] Mawanda, S. P. (2008). Effects of Internal Control Systems on Financial Performance in an Institution of Higher Learning in Uganda: A Case of Uganda Martyrs University.

[83] Mehran, H. (1995). Executive compensation structure, ownership, and firm performance. Journal of financial economics, 38(2), 163-184.

[84] Miles, S. (2012). Stakeholder: essentially contested or just confused? Journal of Business Ethics, 108, 285-298.

[85] Mitchell, R. K., Agle, B. R., & Wood D. J. (1997). Toward a theory of stakeholder identification and silence: defining the principle of who and what really counts. Academy of management review, 22(4), 854-886.

[86] Morris, J. J. (2011). The impact of enterprise resource planning (ERP) systems on the effectiveness of internal controls over financial reporting. Journal of Information Systems, 25(1), 129-157.


[87] Mugenda , M, O., Mugenda, & G., A. (2012). Research methods dictionary. Nairobi: Arts Press.

[88] Mugenda, O., & Mugenda, A. (2003). Research Methods: Quantitative and Qualitative Approaches. Nairobi: Acts Press.

[89] Muogbo, U. S. (2013). The influence of motivation on employees’ performance: a study of some selected firms in Anambra State. AFRREV IJAH: An International Journal of Arts and Humanities, 2(3), 134-151.

[90] Muraleetharan. (2010). "internal control and its impact on financial performance of organization university of Jaffna". working paper.

[91] Musa Darayseh and Abdelaziz Chazi. (2018). “Bank Specifics, Economics Environment, And Agency Theory: Determinants Of Banking Performance In GCC”. The Journal of Developing Areas, Vol. 52, Number 4, pp. 199-212.

[92] Nocco, B. W., & Stulz, R. M. (2006). Enterprise risk management: Theory and practice. Journal of applied corporate finance, 18(4), 8-20.

[93] Numally & Burnstein. (1994). Psychometric Theory, 3rd ed, New York: McGraw- Hill.

[94] Nyakundi, D. O., Nyamita, M.O. & Tinega, T.M. (2014). “Effect of internal control systems on financial performance of small and medium scale business enterprises in Kisumu City, Kenya”, International Journal of Social Sciences and Entrepreneurship, . số 1, tập 11, tr. 719-734.

[95] O'Leary, C. (2005). Developing a Standardised Model for Internal Control Evaluation. The Irish Accounting Review, 11(2), 35-57.

[96] Odek, R., & Okoth, E. (2019). Effect of Internal Control Systems on Financial Performance of Distribution Companies in Kenya.

[97] Orodho, A. J. (2003). Essential of education and social Science research methods. Nairobi: Mosoal Publisher. .

[98] Park, Y. H., & Miller, D. M. (1998). Multi-factor analysis of firm-level performance through feed-forward, feed-back relationships. Paper presented at the Proceedings of the 30th conference on Winter simulation.

[99] Paulraj, A., & Chen, I. J. (2007). Strategic buyer–supplier relationships, information technology and external logistics integration. Journal of Supply Chain Management, 43(2), 2-14.

[100] Porter, L. W., and K.H. Roberts (1976). Organizational Communication, Handbook of Industial and Organizational Psychology. Chiacago: Rand- McNally, . tr. 1553-1589.

[101] Phillips, R., Freeman, R. E., & Wicks, A. C. . (2003). What stakeholder theory is not? Business Ethics Quarterly, 13(04), 479-502.

[102] Quigley, J. H. (2007). Trust–An Essential Asset: Creating Individual and Corporate Value. The Raytheon leadership and corporate value. The Raytheon leadership in business ethics.

[103] Reid, K., & Ashelby, D. (2002). The Swansea internal quality audit processes: a case study. Quality Assurance in Education, 10(4), 237-246.

[104] Rezaee, Z. (2007). Corporate Governance post- Sarbanes Oxley: regulation, requirements and intergrated processes, John Willey & Sons, Inc, New York.

[105] Rittenberg, L., & Schwieger, B. (2005). Auditing: Concepts for a changing environment.

[106] Rollins, S. C., & Lanza, R. B. (2005). Essential project investment governance and reporting: Preventing project fraud and ensuring Sarbanes-Oxley compliance: J. Ross Publishing.


[107] Ronen, J., & Balchandran, K, . (1995). Agency theory: An approach to incentive problems in management accounting. Asian Review of Accounting, 3(1), 127–151.

[108] Saat, N. F., Mohamed, I., Omar, N., Zakaria, N., Daud, N., & Masrek, M. (2013). Empirical evidence on factors determining level of internal controls implementation among nonprofit organization in Malaysia. Paper presented at the 5th International Conference on Financial Criminology (ICFC).

[109] Saeed, R., Mussawar, S., Lodhi, R. N., Iqbal, A., Nayab, H. H., & Yaseen, S. (2013). Factors affecting the performance of employees at work place in the banking sector of pakistan. Middle-East Journal of Scientific Research, 17(9), 1200-1208.

[110] Sahabi Ibrahim, G. D., Mohammed Abubakari, . (2017). “The Impact of Internal Control Systems on Financial Performance: The Case of Health Institutions in Upper West Region of Ghana”. Inter Journal Of Academic Research in Business And Social Sciences 2017, Vol. 7, No.4.

[111] Salehi, M., Mousavi Shiri, M., & Ehsanpour, F. (2013). Effectiveness of Internal Control in the Banking Sector: Evidence from Bank Mellat, Iran. IUP Journal of Bank Management, 12(1).

[112] Samuelson, & Nordhaus. (2011). Kinh tế học. NXB TC, Hà Nội.

[113] Sarens, G., & Abdolmohammadi, M. J. . (2011). Monitoring effects of the internal audit function: agency theory versus other explanatory variables. International Journal of Auditing, 15(1), 1-20.

[114] Schroeck, G. (2002). Risk management and value creation in financial institutions (Vol. 155): John Wiley & Sons.

[115] Smit P. J., C., J. G. . (2002). Management Principles. Capetown: Juta Publishers.

[116] Smith, A. (1997). Của cải của các dân tộc, Nxb Giáo dục. Hà Nội.

[117] Srisawangwong, P., & Ussahawanitchakit, P. (2015). Best internal control system on goal achievement of instant foods and convenience foods businesses in Thailand. The Business & Management Review, 7(1), 408.

[118] Swink, M., Narasimhan, R., & Wang, C. (2007). Managing beyond the factory walls: effects of four types of strategic integration on manufacturing plant performance. Journal of operations management, 25(1), 148-164.

[119] Syafii, L. I., Thoyib, A., & Nimran, U. (2015). The role of corporate culture and employee motivation as a mediating variable of leadership style related with the employee performance (studies in Perum Perhutani). Procedia-Social and Behavioral Sciences, 211, 1142-1147.

[120] Tallman, H. M. S. (1997). “Control and perfofmance in Internation Joint Ventures”, Organization Science, Nuber 8.

[121] Tang, Y., Wang, P., & Zhang, Y. (2007). Marketing and business performance of construction SMEs in China. Journal of Business & Industrial Marketing.

[122] Taradipa, P. S. (2017). PENGARUH PENGENDALIAN INTERN TERHADAP KINERJA KARYAWAN STUDI PADA PT BANK PANIN TBK CABANG KENDARI. Jurnal Akuntansi, 2(1).

[123] Tseng, C.-Y. (2007). Internal control, enterprise risk management, and firm performance.

[124] Thuneibat; Awad S. Al – Rehaily and Yousef A. Basodan. (2015). “The impact of internal control requirements on profitability of Saudi shareholding companies”. International Journal of Commerce and Management, 252, 196-217.

[125] Uadiale, O. M. (2010). The impact of board structure on corporate financial performance in Nigeria. International Journal of Business and Management, 5(10), 155.

[126] Von Bertalanffy, L. (1968). General system theory: Essays on its foundation and development, revised edition, New York: George Braziller.


[127] Wambugu, E. M. (2014). ‘Influence of internal controls on operational efficiency in nongovermential organizations; A case of Amref health Africa in Kenya’,

[128] . Unpublished MBA Project, University of Nairobi.

[129] Wang, J. (2015). An empirical study of the effectiveness of internal control and influencing factors. Management & Engineering(18), 8.

[130] Watts, R. L., & Zimmerman, J. L. . (1983). “Agency problems, auditing, and the theory of the firm: Some evidence”. Journal of Law and Economics, 26(3), 613–634.

[131] Whittington, O. R. K., P. . (2001). Principles of auditing and other assurance

[132] services. New York :Irwin/McGraw- Hill..

[133] ordwide, C. (2006). How do you Measure Trust?, http://www.Coveylink.Com/training-and-Consuulting/consulting-f.php.

[134] Yang, L. Q., H.; Gan, Q.; Su, J, . (2020). “Internal Control Quality, Enterprise Environmental Protection Investment and Finance Performance: An Empirical Study of China’s A-Share Heavy Pollution Industry”,. International Journal of Environmental Research and Public Health, Volume 17, Issue 17.

[135] Yousef, T. R. A. B. (2015). The impact of internal control requirements on profitability of Saudi shareholding companies. International Journal of Commerce and Management, 25(2), 196-217.

[136] Zhou, H., Chen, H., & Cheng, Z. (2016). Internal control, corporate life cycle, and firm performance. In The Political Economy of Chinese Finance (pp. 189-209): Emerald Group Publishing Limited.

[137] Zipporah, N. (2015). ‘The effect of internal controls on the financial performance of manufacturing firms in Kenya’, . Master Thesis, MSc in Finance, University of Nairobi, Kenya.


BẢNG CÂU HỎI KHẢO SÁT


TÁC Đ ỘNG CỦA K SNB ĐẾN HQ H ĐKD CỦA CÁC DOANH NGHIỆP PHI TC NIÊM YẾT TRÊN THỊ TRƯỜNG CHỨNG KHOÁN VIỆT N AM


Kính gửi Qúy công ty!

Tôi là NC sinh Trường ĐH Công Nghiệp Hà Nội đang thực hiện NC đề tài tác đ ộng K SNB đến HQ H ĐKD của các doanh nghiệp phi TC n iêm yết trên Thị trường chứng khoán Việt N am. KQ NC sẽ có thể chỉ ra các nhân tố tác đ ộng đến HQ H ĐKD của doanh nghiệp. Đồng thời, góp phần nâng cao hơn nữa HQ H ĐKD của các doanh nghiệp. Vì giá trị và ý nghĩa của NC này, tôi mong muốn nhận được sự giúp đỡ quý báu từ phía Anh/Chị.

Tôi rất mong nhận được sự tham gia đóng góp ý kiến của các Anh/chị, mọi ý kiến của các Anh/chị có ý nghĩa rất quan trọng đối với bài NC này. Tôi xin cam kết mọi thông tin mà Anh/chị cung cấp sẽ được bảo mật tuyệt đối và chỉ sử dụng để thống kê trong bài NC.

Trong quá trình trả lời phiếu câu hỏi, nếu có vấn đề gì cần góp ý, rất mong anh/chị phản hồi qua địa chỉ email của tôi là Garlickey@gmail.com hoặc qua số điện thoại 0948224466.

Tôi xin chân thành cảm ơn sự tham gia góp ý và mong sự phản hồi từ Quý Anh/Chị!

PHẦN 1: THÔNG TIN LIÊN QUAN VỀ DOANH NGHIỆP

Xin Quý Ông/Bà vui lòng cho biết một số thông tin sau:

1. Tên công ty:……………………………………………………………….

2. Chức vụ:……………………………………………………………………

3. Thời gian n iêm yết trên sàn chứng khoán:

1:□< 5 n ăm 2:□ Từ 5 đến 10 n ăm 3:□ > 10 n ăm

4. Trình độ học vấn cao nhất của bạn là gì?

1Trung cấp:□ 2 Cao đẳng:□ 3.Đại học 4.Sau đại học:□

5. Bạn đã làm công ty này bao lâu:

Xem tất cả 223 trang.

Ngày đăng: 20/02/2023
Trang chủ Tài liệu miễn phí