THE IMPACT OF COMPETITOR ACCOUNTING ON BUSINESS PERFORMANCE AS AN INTERMEDIARY OF COMPETITIVE ADVANTAGE: RESEARCH AT VIETNAMESE LABOR EXPORT ENTERPRISES

Abstract

This study aims to evaluate the impact of competitor accounting on business performance through the intermediate variable of competitive advantage in Vietnamese labor export enterprises. Data was collected by sending questionnaires to business managers or chief accountants of 200 labor export enterprises in Vietnam and the number of votes meeting the requirements for inclusion in analysis was 186. Data were analyzed by applying the PLS-SEM model through SmartPLS 4.0.9.6 software. Research results have shown that there is a significant positive impact of competitor accounting on competitive advantage, the impact of competitive advantage on corporate performance, and a positive impact of competitors' accounting on corporate performance through competitive advantage. Based on the results obtained, we propose some solutions to provide an information basis to help labor export enterprises in Vietnam improve their competitive advantage and achieve business performance. The research results can be a useful reference for managers of Vietnamese labor export enterprises using competitor accounting to provide information to improve business efficiency.