Customer accounting strategy of commercial banks

Customer accounting (CA) is a strategic management accounting (SMA) technique (McManus & Guilding, 2008; Nuong, 2020) that helps evaluate customer value, optimize costs, support decision-making, enhance customer relationship management, and improve organizational efficiency. The need for CA is grounded on the growing popularity of customer relationship management as a strategic business orientation (Au & Tse, 2021). This study examines the current status of CA practice at the Head Office and branches of Vietnamese commercial banks and surveys 189 managers, accountants, and credit experts at banks on factors affecting CA practice, assessing the impact of CA implementation on the performance of Vietnamese commercial banks. The study uses mixed methods, combining qualitative and quantitative approaches through conducting interviews and surveys using questionnaires. The results show that CA is implemented at different levels among Vietnamese commercial banks; five factors positively affect CA implementation at Vietnamese commercial banks in order from high to low, including environmental uncertainty, business strategy, information technology application, organizational culture, and competitive intensity. The study also found a significant impact of CA implementation on the performance of Vietnamese commercial banks. Based on the survey results, the study provides recommendations to help Vietnamese commercial banks enhance their application of CA, thereby improving the organization’s operational performance.

• Publication year

  2025

• Venue

  Corporate & Business Strategy Review

• Publication date

  2025-11-05

• Fields of study

  Not labeled

• Identifiers
  DOI 10.22495/cbsrv6i4art11
• External record

  Open on Semantic Scholar

• Source metadata

  Semantic Scholar

• No claims are published for this paper.

• No concepts are published for this paper.

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