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December 2022

The Usage and Perceived Merit of Customer Accounting in Enterprises of Vietnam

1Assoc. Prof. Dr. Le Thi Tu Oanh, 2Nguyen Thi Linh 3Pham Thi Hong Nhung
1,2University of Labour and Social Affairs, Hanoi, Vietnam

Abstract

This study aims to evaluate both the usage rate and the perceived merit of customer accounting as a management tool and test hypotheses related to market-oriented factors and competition intensity, which can affect the usage and the perceived merit of its. The research was conducted by surveying 324 Vietnamese enterprises. By descriptive and reliability statistics, exploratory factor analysis, correlation analysis, multivariate regression analysis, and group comparison from SPSS 22 software, the main findings show that: There is a relationship between the customer accounting usage rate and the perceived merit of customer accounting with competition intensity and market orientation. Specifically, the rate of using customer accounting will be higher in enterprises with a high degree of competition and enterprises with high market orientation; The perceived merit of customer accounting will be higher in businesses with a high degree of competition intensity and businesses with high market orientation. The research results are the basis for recommendations on improving the customer accounting usage rate and the perceived merit of customer accounting to serve decision-making for managers.

Keywords:

customer accounting, the usage of customer accounting, the perceived merit of customer accounting.

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