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

In: Proceedings of the 5th International Conference on Research in Management and Technovation

Author

Listed:
  • 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)

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.

Suggested Citation

  • Oanh Thi Tu Le & Thanh Thi Cam Tran & Anh Thi Lan Nguyen & Tu Van Truong & Ngoc Thi Bui, 2025. "Impact of Customer Accounting Information Usage on Operational Performance: The Case in Vietnam," Springer Proceedings in Business and Economics, in: Nga Thi Hong Nguyen & José António C. Santos & Vijender Kumar Solanki & Anh Ngoc Mai (ed.), Proceedings of the 5th International Conference on Research in Management and Technovation, pages 531-547, Springer.
    • Handle: RePEc:spr:prbchp:978-981-97-9992-3_34
    DOI: 10.1007/978-981-97-9992-3_34
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