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]数据集标题：越南湄公河三角洲中小企业社会责任会计的影响因素与绩效结果 作者：阮天丰（Phong Nguyen Thien）；陈氏翠恒（Hang Tran Thuy）；丁公贤（Hien Dinh Cong） 数据集说明：本数据集包含从越南湄公河三角洲362家中小企业（small and medium-sized enterprises, SMEs）收集的调研数据，可用于支撑社会责任会计（Social Responsibility Accounting, SRA）的影响因素与实施效果相关研究，包括其对企业绩效及融资可得性的影响。 数据采集：数据采用带有五点李克特量表的结构化调查问卷采集。本研究采用混合研究方法，通过对9位专家开展定性访谈为问卷设计提供依据。 抽样方法：采用便利抽样法，数据通过面对面调研、电子邮件及在线表单三种渠道收集。 变量组： 利益相关者压力（Stakeholder Pressure, SP） 领导层承诺（Leadership Commitment, LC） 会计胜任力（Accounting Competence, AC） 出口导向（Export Orientation, EO） 社会责任会计实施（SRA Implementation, SRAI） 企业绩效（Firm Performance, FP） 融资可得性（Access to Finance, AF） 数据格式：Excel（.xlsx）与CSV格式 样本量：N = 362家中小企业 地域覆盖范围：越南湄公河三角洲 分析方法：偏最小二乘结构方程模型（Partial Least Squares Structural Equation Modeling, PLS-SEM） 伦理说明：本数据集未包含任何个人可识别信息，已完成匿名化处理。 联系方式：[e-mail]