Impact of Customer Accounting Information Usage on Operational Performance: The Case in Vietnam

Oanh Thi Tu Le, Thanh Thi Cam Tran, Anh Thi Lan Nguyen, Tu Van Truong and Ngoc Thi Bui ()
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Oanh Thi Tu Le: University of Labor and Social Affairs
Thanh Thi Cam Tran: Quy Nhon University
Anh Thi Lan Nguyen: Hanoi University of Industry
Tu Van Truong: National Economics University
Ngoc Thi Bui: Thuyloi University

A chapter in Proceedings of the 5th International Conference on Research in Management and Technovation, 2025, pp 531-547 from Springer

Abstract: Abstract This study evaluates the impact of competition and market orientation on customers’ use of accounting information. It examines the relationship between the perceived usefulness of customer information, the use of customer accounting techniques, and business performance. The study surveyed 324 participants from Vietnamese enterprises. The results show that enterprises in highly competitive and market-oriented settings perceive higher value in customer accounting. Businesses using customer profitability analysis and customer asset valuation tend to achieve better performance. These results provide additional data and reliable academic evidence on the impact of customer accounting on business performance and offer a scientific basis for Vietnamese managers to enhance the use of customer accounting information for improved operational efficiency.

Keywords: Customer accounting; Customer accounting information; Customer accounting techniques; Competition level; Market orientation; Perceived usefulness of customer accounting (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-981-97-9992-3_34

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DOI: 10.1007/978-981-97-9992-3_34

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