Tiến Sĩ Các yếu tố ảnh hưởng đến việc áp dụng hệ thống kế toán chi phí ở một số công ty du lịch được lựa chọ

LUẬN ÁN TIẾN SĨ KINH TẾ
NĂM 2013
IN PARTIAL FULFILLMENT OF THE REQUIREMENTS FOR THE
DEGREE DOCTORAL IN BUSINESS ADMINISTRATION

THE FACTORS AFFECTING THE ADOPTION OF COST ACCOUNTING SYSTEM OF SELECTED TRAVEL AGENCIES IN HANOI, VIETNAM (Các yếu tố ảnh hưởng đến việc áp dụng hệ thống kế toán chi phí ở một số công ty du lịch được lựa chọn tại Hà Nội, Việt Nam)

CONTENTS CONTENTS CONTENTS CONTENTS
ACKNOWLEDGMENT . 2
TABLE CONTENT . 3
LIST OF TABLE . 4
LIST OF FIGURES . 6
CHAPTER 1. INTRODUCTION . 7
CHAPTER II. REVIEW OF RELATED LITERATURE AND STUDIES . 15
CHAPTER III. METHODOLOGY . 39
CHAPTER IV. RESULTS AND DISCUSSIONS . 45
CHAPTER V. FINDINGS AND CONCLUSIONS 75
REFERENCES . 79

INTRODUCTION
1.1 Research Background As Vietnam rides in the development of world economy, its hospitality/tourism industry had gained remarkable leap. Demand in a wide-range of hospitality-related products and services increased as people's living standard improved. This included products and services in travel services which is one sector in the multi billion-dollar world-wide hospitality industry.
Products and service in a travel agency are designed to satisfy special needs of consumers such as understanding the culture, tradition and the historical treasures of one locality, appreciating natural beauty of the place, experiencing the climate, foods, events and festivities of the area, and a lot of activities simply designed for sightseeing and for rest and recreation. The demand for travel products and services is not very stable as it easily changes due to instability of the climatic condition, and the economic and political situation of the particular tourism destination. It therefore requires that players in the travel business to be more creative and innovative to anticipate changes in the business landscape in order to cushion the impact of slack time in the business.
On one hand, it also requires that industry players fully grasp the characteristics of tourism and travel products to be able to organize business activities that optimally meet the needs of clients and ensure enhanced business performance on the basis of strict cost control. It also requires strong organizational skills as well as understanding of the upstream and downstream links and costs which are, more often than not, not too easy to quantify as transfers of values take place with the transfer of intangible subject of business transactions. While application of sound managerial accounting techniques and concepts is inevitably necessary, all must start from the solid understanding and appreciation of cost accounting and the adoption of appropriate cost accounting system.
Summarily, determining the cost of products and services in a travel agency poses a great challenge for the firm’s accountants and managers in as much as the business’ price offerings depend largely on the relevant costs. Doubly challenging is the implementation of a firm’s policy on cost allocations because this requires a deal of rationalization so as not to overburden one product/service while others overburdened with unnecessary costs. This therefore requires the identification and the use of appropriate cost driver to achieved full rationalization of the system. Further, to achieve comparative and competitive advantages, it is necessary that, costs associated with the implementation of activities in major business functions along the value chains should be analyzed as to whether these are value-adding or non-value adding costs. Obviously, only value adding activities are client-focused activities and therefore add to the achievement of the value expectations of the clients. While cost accounting is a necessary requirement to achieve more in the travel business in Hanoi, less has been benefiting fully from it. To determine the factors that drive the sector to adopt cost accounting system is the major reason why this research was conducted.

1.2. Statement of the Problem
This research focused on determining the factors which affect the adoption of the cost accounting system of selected travel enterprises in Hanoi. Specifically, it tried to find answers to the following research questions:
1. What is the profile of the respondents in terms of gender, age, position and field of specialization?
2. What is the accountants’ and the managers’ perception of their level of awareness and understanding, ease of use, and usefulness of cost accounting system?
3. What factors are significantly affecting the attitude of the accountants and the managers of travel agencies in adopting a cost accounting system?
4. Is there any difference in the accountants’ and the managers’ perception of their level of awareness and understanding, ease of use, and usefulness of cost accounting system?
5. Is there any difference between the accountants’ and the managers’ attitude towards adherence to the cost accounting system in the management of costs in travel agencies?
1.3. Statement of Objectives
The general objective of this research was to determine the significant factors affecting the adoption of cost accounting system for Hanoi-based travel agencies. It seek to meet the requirements of the following specific objectives:
1. To determine the profile of the respondents in terms of gender, age, position and field of specialization.
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2. To describe the accountants’ and the managers’ perception of their level of awareness and understanding, ease of use, and usefulness of cost accounting system.
3. To identify the factors which significantly affect the attitude of the accountants and the managers of travel agencies in adopting a cost accounting system.
4. To statistically test the difference in the accountants’ and the managers’ perception of their level of awareness and understanding, ease of use, and usefulness of cost accounting system.
5. To statistically test the difference between the accountants’ and the managers’ attitude towards adherence to the cost accounting system in the management of costs in travel agencies?