{"id":34208,"date":"2023-12-08T03:52:22","date_gmt":"2023-12-08T03:52:22","guid":{"rendered":"https:\/\/masterskills.org\/blog\/trach-nhiem-giai-trinh-accountability-la-gi-nhung-dieu-can-luu-y.html"},"modified":"2023-12-23T20:56:08","modified_gmt":"2023-12-23T13:56:08","slug":"trach-nhiem-giai-trinh-accountability-la-gi-nhung-dieu-can-luu-y","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/trach-nhiem-giai-trinh-accountability-la-gi-nhung-dieu-can-luu-y.html","title":{"rendered":"Tr\u00e1ch nhi\u1ec7m gi\u1ea3i tr\u00ecnh (Accountability) l\u00e0 g\u00ec? Nh\u1eefng \u0111i\u1ec1u c\u1ea7n l\u01b0u \u00fd"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda. Ngu\u1ed3n: Roseman University<\/p>\n<\/figcaption><\/figure>\n

Tr\u00e1ch nhi\u1ec7m gi\u1ea3i tr\u00ecnh<\/font><\/h2>\n

Kh\u00e1i ni\u1ec7m<\/b><\/p>\n

Tr\u00e1ch nhi\u1ec7m gi\u1ea3i tr\u00ecnh<\/b> trong ti\u1ebfng Anh l\u00e0 Accountability<\/b>.\u00a0\u00a0<\/p>\n

Tr\u00e1ch nhi\u1ec7m gi\u1ea3i tr\u00ecnh<\/b> l\u00e0 khi m\u1ed9t c\u00e1 nh\u00e2n ho\u1eb7c b\u1ed9 ph\u1eadn ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 vi\u1ec7c th\u1ef1c hi\u1ec7n m\u1ed9t ch\u1ee9c n\u0103ng c\u1ee5 th\u1ec3.\u00a0<\/p>\n

V\u1ec1 c\u01a1 b\u1ea3n, h\u1ecd ch\u1ecbu tr\u00e1ch nhi\u1ec7m cho vi\u1ec7c th\u1ef1c hi\u1ec7n ch\u00ednh x\u00e1c m\u1ed9t nhi\u1ec7m v\u1ee5 c\u1ee5 th\u1ec3, ngay c\u1ea3 khi h\u1ecd c\u00f3 th\u1ec3 kh\u00f4ng ph\u1ea3i l\u00e0 ng\u01b0\u1eddi tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5. C\u00e1c b\u00ean kh\u00e1c d\u1ef1a v\u00e0o nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c ho\u00e0n th\u00e0nh \u0111\u1ec3 \u0111\u00e1nh gi\u00e1, v\u00e0 b\u00ean ch\u1ecbu tr\u00e1ch nhi\u1ec7m s\u1ebd nh\u1eadn ph\u1ea1t n\u1ebfu nhi\u1ec7m v\u1ee5 kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n. Tr\u00e1ch nhi\u1ec7m gi\u1ea3i tr\u00ecnh ph\u1ed5 bi\u1ebfn trong l\u0129nh v\u1ef1c t\u00e0i ch\u00ednh v\u00e0 trong gi\u1edbi kinh doanh n\u00f3i chung.\u00a0<\/p>\n

Nh\u1eefng \u0111i\u1ec1u c\u1ea7n l\u01b0u \u00fd v\u1ec1 tr\u00e1ch nhi\u1ec7m gi\u1ea3i tr\u00ecnh<\/font><\/h3>\n

Li\u00ean quan \u0111\u1ebfn c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n vi\u00ean, nh\u1eefng ng\u01b0\u1eddi xem x\u00e9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u00e0 tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00ed \u0111\u1ed1i v\u1edbi b\u1ea5t k\u00ec sai s\u00f3t ho\u1eb7c tr\u01b0\u1eddng h\u1ee3p gian l\u1eadn n\u00e0o. Tr\u00e1ch nhi\u1ec7m gi\u1ea3i tr\u00ecnh bu\u1ed9c m\u1ed9t k\u1ebf to\u00e1n vi\u00ean ph\u1ea3i c\u1ea9n th\u1eadn v\u00e0 hi\u1ec3u bi\u1ebft trong th\u1ef1c ti\u1ec5n ngh\u1ec1 nghi\u1ec7p c\u1ee7a h\u1ecd, v\u00ec ch\u1ec9 m\u1ed9t s\u01a1 su\u1ea5t nh\u1ecf c\u0169ng c\u00f3 th\u1ec3 khi\u1ebfn h\u1ecd ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00ed.\u00a0<\/p>\n

Tr\u00e1ch nhi\u1ec7m gi\u1ea3i tr\u00ecnh<\/b> l\u00e0 \u0111i\u1ec1u c\u1ea7n thi\u1ebft trong ng\u00e0nh t\u00e0i ch\u00ednh. N\u1ebfu kh\u00f4ng c\u00f3 s\u1ef1 ki\u1ec3m tra, \u0111i\u1ec1u ch\u1ec9nh v\u00e0 tr\u00e1ch nhi\u1ec7m gi\u1ea3i tr\u00ecnh bi\u1ec3u hi\u1ec7n d\u01b0\u1edbi d\u1ea1ng k\u1ebft qu\u1ea3, t\u00ednh to\u00e0n v\u1eb9n c\u1ee7a th\u1ecb tr\u01b0\u1eddng v\u1ed1n s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c duy tr\u00ec.\u00a0<\/p>\n

C\u00e1c b\u1ed9 ph\u1eadn tu\u00e2n th\u1ee7, k\u1ebf to\u00e1n vi\u00ean v\u00e0 to\u00e0n b\u1ed9 s\u1ef1 ph\u1ed1i h\u1ee3p c\u1ee7a c\u00e1c chuy\u00ean gia ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00e1c c\u00f4ng ty b\u00e1o c\u00e1o thu nh\u1eadp c\u1ee7a h\u1ecd m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c. C\u00e1c giao d\u1ecbch \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00fang l\u00fac v\u00e0 th\u00f4ng tin cung c\u1ea5p cho c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 k\u1ecbp th\u1eddi, \u0111\u1ea7y \u0111\u1ee7 v\u00e0 c\u00f4ng b\u1eb1ng.\u00a0<\/p>\n

N\u1ebfu b\u1ea5t k\u00ec \u0111i\u1ec1u n\u00e0o trong s\u1ed1 nh\u1eefng \u0111i\u1ec1u n\u00e0y kh\u00f4ng x\u1ea3y ra, kh\u1ea3 n\u0103ng s\u1ebd xu\u1ea5t hi\u1ec7n l\u1ed7i v\u00e0 ph\u1ea3i tr\u1ea3 ti\u1ec1n ph\u1ea1t. C\u00f3 m\u1ed9t s\u1ed1 \u0111i\u1ec1u kh\u00f4ng th\u1ec3 sai s\u00f3t. N\u1ebfu c\u00f3 sai s\u00f3t, m\u1ed9t b\u00ean c\u00f3 tr\u00e1ch nhi\u1ec7m tr\u1ea3 gi\u00e1 cho nh\u1eefng sai s\u00f3t \u0111\u00f3. \u0110\u00e2y l\u00e0 \u0111\u1ecbnh ngh\u0129a \u0111\u1ea7y \u0111\u1ee7 nh\u1ea5t v\u1ec1 tr\u00e1ch nhi\u1ec7m gi\u1ea3i tr\u00ecnh.\u00a0<\/p>\n

V\u00ed d\u1ee5 v\u1ec1 tr\u00e1ch nhi\u1ec7m gi\u1ea3i tr\u00ecnh<\/font><\/h3>\n

M\u1ed9t k\u1ebf to\u00e1n vi\u00ean ch\u1ecbu tr\u00e1ch nhi\u1ec7m gi\u1ea3i tr\u00ecnh<\/b> v\u1ec1 t\u00ednh to\u00e0n v\u1eb9n v\u00e0 ch\u00ednh x\u00e1c c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, ngay c\u1ea3 khi sai s\u00f3t kh\u00f4ng ph\u1ea3i do h\u1ecd. Ng\u01b0\u1eddi qu\u1ea3n l\u00ed c\u1ee7a m\u1ed9t c\u00f4ng ty c\u00f3 th\u1ec3 c\u1ed1 g\u1eafng thao t\u00fang b\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a c\u00f4ng ty h\u1ecd m\u00e0 k\u1ebf to\u00e1n vi\u00ean kh\u00f4ng bi\u1ebft. C\u00f3 nh\u1eefng \u0111\u1ed9ng c\u01a1 r\u00f5 r\u00e0ng cho c\u00e1c nh\u00e0 qu\u1ea3n l\u00ed l\u00e0m \u0111i\u1ec1u n\u00e0y, v\u00ec thu nh\u1eadp c\u1ee7a h\u1ecd th\u01b0\u1eddng \u0111\u01b0\u1ee3c g\u1eafn v\u1edbi hi\u1ec7u su\u1ea5t c\u1ee7a c\u00f4ng ty.\u00a0<\/p>\n

\u0110\u00e2y l\u00e0 l\u00ed do t\u1ea1i sao k\u1ebf to\u00e1n \u0111\u1ed9c l\u1eadp b\u00ean ngo\u00e0i ph\u1ea3i ki\u1ec3m to\u00e1n b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. V\u00e0 tr\u00e1ch nhi\u1ec7m gi\u1ea3i tr\u00ecnh bu\u1ed9c h\u1ecd ph\u1ea3i c\u1ea9n th\u1eadn v\u00e0 am hi\u1ec3u khi xem x\u00e9t. C\u00e1c c\u00f4ng ty \u0111\u1ea1i ch\u00fang c\u0169ng \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u ph\u1ea3i c\u00f3 m\u1ed9t \u1ee7y ban ki\u1ec3m to\u00e1n nh\u01b0 m\u1ed9t th\u00e0nh ph\u1ea7n trong ban gi\u00e1m \u0111\u1ed1c c\u1ee7a h\u1ecd, nh\u1eefng c\u00e1 nh\u00e2n b\u00ean ngo\u00e0i c\u00f3 ki\u1ebfn th\u1ee9c v\u1ec1 k\u1ebf ki\u1ec3m. C\u00f4ng vi\u1ec7c c\u1ee7a h\u1ecd l\u00e0 gi\u00e1m s\u00e1t vi\u1ec7c ki\u1ec3m to\u00e1n.\u00a0<\/p>\n

(Theo Investopedia<\/i>)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Tr\u00e1ch nhi\u1ec7m gi\u1ea3i tr\u00ecnh (ti\u1ebfng Anh: Accountability) l\u00e0 khi m\u1ed9t c\u00e1 nh\u00e2n ho\u1eb7c b\u1ed9 ph\u1eadn ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 vi\u1ec7c th\u1ef1c hi\u1ec7n m\u1ed9t ch\u1ee9c n\u0103ng c\u1ee5 th\u1ec3.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[419],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34208"}],"collection":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/comments?post=34208"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34208\/revisions"}],"predecessor-version":[{"id":67900,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34208\/revisions\/67900"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34208"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34208"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34208"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}