Resumen de Customers Accounting Usage and Organizational Performance: The Mediating Role of Customers Accounting

Thi Hong Van Nguyen, Le Thi Tu Oanh

• Purpose: The study aims to examine the mediating role of customer accounting information used in the relationship between the intensity of competition, marketing orientation, customer accounting, and operational performance in the case of Vietnamese enterprises.

    Theoretical framework:   The research model is inherited from Guilding and McManus (2002), Gupta and Lehmann (2003), and Pfeifer et al. (2005) about the usefulness of customer accounting information to business operational performance.

    Design/methodology/approach: The data were collected by using a questionnaire sent to Vietnamese accountants and business managers by email. 324 valid questionnaires were analyzed in this study. The data were analyzed using the structural equation model (SEM).

    Findings: The results have shown a positive impact between market orientation and the competitive intensity of enterprises on the use of customer accounting information. The research also indicates that customer accounting information and the perceived benefits of using customer accounting information can support the development of business strategies to help enterprises achieve outstanding efficiency.

    Research, Practical & Social Implications: The research evaluated the impact of the use of customer accounting on the performance of companies with the intermediary role of customer accountants with the intensity of competition, market orientation, and the performance of enterprises. Based on the results, some solutions are proposed to apply customer accounting in Vietnamese enterprises to improve operational performance.

    Originality/value: The originality of this research is the role model of customer accounting information used as a mediator of the influence of customer accounting information usage on organizational performance. These findings can be helpful for Vietnamese enterprises to use customer accounting information to improve their business performance.