Data Drivers and Performance Outcomes of Social Responsibility Accounting: An Integrated Model for SMEs in the Mekong Delta

DATASET TITLE:Drivers and Performance Outcomes of Social Responsibility Accounting: SMEs in the Mekong Delta, Vietnam AUTHORS:Phong Nguyen Thien; Hang Tran Thuy; Hien Dinh Cong DESCRIPTION:This dataset contains survey data collected from 362 small and medium-sized enterprises (SMEs) in the Mekong Delta, Vietnam. The dataset supports research examining the drivers and outcomes of Social Responsibility Accounting (SRA), including its impact on firm performance and access to finance. DATA COLLECTION:Data were collected using a structured questionnaire with a five-point Likert scale. A mixed-method approach was applied, where qualitative interviews with 9 experts informed the questionnaire design. SAMPLING METHOD:Convenience sampling was used. Data were collected via face-to-face surveys, email, and online forms. VARIABLE GROUPS: Stakeholder Pressure (SP) Leadership Commitment (LC) Accounting Competence (AC) Export Orientation (EO) SRA Implementation (SRAI) Firm Performance (FP) Access to Finance (AF) DATA FORMAT:Excel (.xlsx) and CSV SAMPLE SIZE:N = 362 SMEs GEOGRAPHIC COVERAGE:Mekong Delta, Vietnam ANALYSIS METHOD:Partial Least Squares Structural Equation Modeling (PLS-SEM) ETHICS:No personally identifiable information is included. Data are anonymized. CONTACT:[e-mail]