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.