The study investigates the relationship between broad-scope management accounting information usage, market orientation, and the firm performance. This study employs a survey data of 149 top-level and mid-level managers working in Vietnamese tourism enterprises. To analyze research data, we employ SmartPLS 3 software. The analytical process include measurement model evaluation (evaluate the scale’s validity and reliability) and structural model evaluation (test research hypotheses). The results reveal that broad-scope management accounting information usage has a positive direct effect on market orientation dimensions (include information generation, information dissemination, and responsiveness). Then, market orientation dimensions also have positive direct effects on the performance of Vietnamese tourism firms, excluding information dissemination. Moreover, this study also reveals that the market orientation dimensions mediate the relationship between broad-scope management accounting information usage and firm performance. The findings of this study suggest that tourism firms should pay more attention to the use of management accounting information in decision-making. With the increasingly fierce competition of the tourism firms today, capturing and meeting the needs of the market is a prerequisite to help firms enhance their competitiveness and improve their performance. To do that, Vietnamese tourism firms need to consider pursuing market orientation and enhancing broad-scope management accounting information usage.

Abstract
1. Introduction
2. Literature Review and Hypotheses
    2.1. Market Orientation
    2.2. Broad-Scope Management AccountingInformation Usage and Market Orientation
    2.3. Market Orientation and Firm Performance
    2.4. Broad-Scope Management AccountingInformation Usage and Firm Performance
3. Research method
    3.1. Sampling and Data Collection
    3.2. Measurement Scales
4. Research Results
    4.1. Evaluating Scales Reliability and Validity
    4.2. Testing the Hypotheses
5. Discussion and Conclusions
References

• Trang Huyen DO(Faculty of Economics & Accounting, Quy Nhon University)
• Huyen Mong LE(School of Accounting, University of Economics Ho Chi Minh City) Corresponding Author
• Diem Thuy Thi LUONG(Faculty of Economics & Accounting, Quy Nhon University)
• Quanh Thi TRAN(Faculty of Economics & Accounting, Quy Nhon University)