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

The dataset used in the study titled “Drivers and Performance Outcomes of Social Responsibility Accounting: An Integrated Model for SMEs in the Mekong Delta” consists of both qualitative and quantitative data, collected through a mixed-method research design. Regarding qualitative data, in-depth interviews were conducted with nine experts who have extensive experience in accounting, management, and small and medium-sized enterprises (SMEs). The insights obtained from these interviews were used to refine and adapt the measurement scales, ensuring their relevance and contextual appropriateness for Vietnam, particularly the Mekong Delta region. For the quantitative phase, data were collected from 362 SMEs operating in the Mekong Delta. A structured questionnaire was employed, utilizing a five-point Likert scale to measure observed variables related to key constructs in the research model. These constructs include stakeholder pressure, leadership commitment, accounting department competence, export orientation, the implementation of Social Responsibility Accounting (SRA), firm performance, and access to finance. The sampling method applied was convenience sampling, combined with both direct and indirect data collection approaches, including face-to-face distribution, email, and online surveys. After collection, the data were cleaned, coded, and prepared for analysis using Partial Least Squares Structural Equation Modeling (PLS-SEM) to test the proposed research model and hypothesized relationships. The dataset does not contain any personally identifiable information or confidential business data, ensuring compliance with ethical research standards. It is suitable for replication studies or further research on Social Responsibility Accounting and its impacts within SMEs in emerging economies.