Factors affecting the application of social responsibility accounting

d impact 
Independent 
Business 
characteristics 
(DD) 
- Business area (DD1); 
- Objectives of the organization (DD2); 
- Technological level (DD3); 
- Business scale (DD4) 
+ 
The importance of 
SRA 
(QT) 
- The necessary of SRA for organization on the manager's view (QT1); 
- The vision of business strategy (QT2); 
- Knowledge and ability to proficiently use accounting software (QT3); 
- Training programs for specialized staff on SRA (QT4). 
+ 
Business operation 
(HD) 
- Business age (HD1); 
- Plan of developing (HD2); 
- The ability of the company to provide information to related entities (HD3). 
+ 
Legal framework 
(PL) 
- Standards and principles of SRA (PL1); 
- Corporate responsibility (PL2); 
- Vietnamese's economic-political-social situation (PL3). 
+ 
Dependent 
Application of SRA 
in Vietnamese 
enterprise 
(AD) 
- Implementing SRA will improve the company's image (AD1) 
- Implementing SRA will enhance business performance in the long term (AD2); 
- Implementing SRA will advance the competitive advantages of companies (AD3); 
- Vietnamese companies need to implement SRA by international practices for 
economic integration (AD4); 
- Companies in Vietnam need to have a professional department in SRA (AD5). 
Data collection and processing 
Apply quantitative research method with primary information. The research team collected data according to the survey below: 
- The subject of the study: Administrators at all levels of enterprises, accounting experts, and university lecturers. 
- Survey sample: Takes according to the convenient sampling method. The total number of questionnaires issued was 150, and 
the total votes were 106 votes. After removing 50 invalid votes, valid votes are 56 votes. 
- Survey: The poll was based on the 5-point Likert scale. The surveyors are asked to answer by choosing one of the answers: 1- 
Absolutely disagree, 2 - Do not agree, 3 - Neutral, 4- Agree, 5-Absolutely agree. Answers will be assigned values between 1 
and 5 when analyzing data. The content of the questionnaire consists of 2 parts: the first part is the general information about 
the object to be surveyed and the second part is the questions related to the level of influence of factors on the application of 
SRA at the Vietnamese company. The survey process: consists of 2 steps: Step 1, test to check the accuracy of the questionnaire. 
Step 2, survey officially to gather information about the influence of factors on the application of SRA in Vietnamese enterprises 
and find the most influential factor. The investigated data will be processed and analyzed quantitatively by using multivariate 
statistical analysis tools and the support of SPSS software 20 with the following specific steps: Descriptive statistics analysis, 
Exploratory Factor Analysis, Reliability analysis and Regression analysis 
4. The research Results and Discussion 
Descriptive statistics analysis 
The results of running SPSS for variables represent in Table 2. From Table 2, the results of descriptive statistics show that the 
variables have a standard deviation less than 1, so options respondents selected are relatively identical while norms belonging 
to variable “Business operation” are less identical than the others (standard deviation more than 1). 
D. T. Hung et al. /Accounting 6 (2020) 601
Table 2 
Results of descriptive statistics analysis 
Variable Minimum Maximum Mean Standard Deviation 
DD 1 1.00 5.00 3.6724 0.99803 
DD 2 1.00 5.00 3.7414 0.94238 
DD 3 1.00 5.00 3.7759 0.89429 
DD 4 1.00 5.00 3.6552 0.86629 
QT 1 1.00 5.00 3.7586 0.80154 
QT 2 1.00 5.00 3.7586 0.94238 
QT 3 1.00 5.00 3.7241 0.89429 
QT 4 1.00 5.00 3.6724 0.86629 
HD 1 1.00 5.00 2.6207 1.36147 
HD 2 1.00 5.00 2.4828 1.23176 
HD 3 1.00 5.00 3.1552 1.08905 
PL 1 1.00 5.00 3.7241 0.79014 
PL 2 1.00 5.00 3.7759 0.85928 
PL 3 1.00 5.00 3.9138 0.82259 
AD 1 1.00 5.00 3.5345 0.95908 
AD 2 1.00 5.00 3.9828 0.80549 
AD 3 1.00 5.00 3.7414 0.80699 
AD 4 1.00 5.00 4.0517 0.82552 
AD 5 1.00 5.00 3.3621 1.13475 
(Source: results of running SPSS 20) 
Reliability analysis 
After the data is collected, the research group tests the reliability of the data: 
Table 3 
Results of Cronbach’s Alpha coefficient test 
Variables Corrected Item – Total 
correlation Cronbach’s Alpha if item deleted 
Independent variable “Business characteristics” 
DD1 
α=0.870; N=4 
0.766 0.817 
DD2 0.786 0.809 
DD3 0.704 0.844 
DD4 0.656 0.860 
Independent variable “The importance of SRA” 
QT1 
α=0.795; N=4 
0.597 0.749 
QT2 0.620 0.737 
QT3 0.645 0.723 
QT4 0.563 0.764 
Independent variable “Business operation” 
HD1 
α=0.871; N=3 
0.795 0.784 
HD2 0.869 0.707 
HD3 0.624 0.925 
Independent variable “Legal framework” 
PL1 
α=0.854; N=3 
0.743 0.782 
PL2 0.726 0.798 
PL3 0.712 0.810 
The dependent variable "Application of SRA in Vietnamese enterprise” 
AD1 
α=0.854; N=5 
0.676 0.821 
AD2 0.747 0.806 
AD3 0.663 0.826 
AD4 0.684 0.820 
AD5 0.623 0.846 
* α is Cronbach’s Alpha coefficient, N is the number of observed variables of each factor 
(Source: results of running SPSS 20) 
Through the data is contained in table 3, we can see that the element scales analyzed in the research model are confident and 
appropriate. However, Cronbach’s Alpha, if business operation 3 is deleted, is 0.925 that is more than corrected Item – Total 
correlation. Therefore, the research group considers removing this variable out of the model. 
Analyzing the correlation between variables 
To consider the relationship between factors which influence on the application of SRA, research group uses Pearson correlation 
coefficient and analyses the correlation to obtain the following result: 
 602
Table 4 
Results of correlation analysis 
 DD QT HD PL AD 
DD Pearson Correlation 1 0.000 0.000 0.000 0.532 Sig. (2-tailed) 1.000 1.000 1.000 0.000 
QT Pearson Correlation 1 0.000 0.000 0.473 Sig. (2-tailed) 1.000 1.000 0.000 
HD Pearson Correlation 1 0.000 0.153 Sig. (2-tailed) 1.000 0.252 
PL Pearson Correlation 1 0.391 Sig. (2-tailed) 0.002 
AD Pearson Correlation 1 Sig. (2-tailed) 
(Source: results of running SPSS 20) 
The findings in this table show the relationship between the dependent variable and the independent one is in the same dimension 
because of the correlation coefficient r >0. In general, the P_value of independent variables equals 1.00 which means that not 
affecting each other, and this value between independent and dependent variables ultimately equals 0.00 (<0.05: statistical 
significance). However, the P_value of DD and AD variable is 0.252 (>0.05), so this independent variable is removed out of 
research model due to not influencing on the dependent variable. 
Variance analysis 
After analyzing correlation, the research group analyses ANOVA variance, and the results are provided in the Table 5 as follows, 
Table 5 
Results of ANOVA analysis 
Model Sum of square df Mean square F Level of significance 
1 
Regression 38.638 3 12.879 37.876 0.000 
Residual 18.362 54 0.340 
Total 57.000 57 
(Source: results of running SPSS 20) 
From the data is showed in the table above, we can see a level of significance 0.00 < 0.05. Therefore, it is reliable that the 
independent variables “Business characteristics”, “The importance of SRA”, “Legal framework” are different to “Application 
of SRA in Vietnamese enterprise”. 
Regression model analysis 
The result of regression exposes in Table 6: 
Table 6 
Results of regression 
Model Standardized Coefficients Beta t Sig. B Standard Error Tolerance VIF 
Constant -4.862 0.475 -10.224 0.000 
QT 0.433 0.144 0.299 3.001 0.004 0.601 1.664 
DD 0.555 0.130 0.438 4.261 0.000 0.564 1.772 
PL 0.312 0.146 0.226 2.138 0.037 0.533 1.875 
Adjusted R Square = 0.660 Durbin-Watson value = 1.991 Dependent variable: AD 
(Source: results of running SPSS 20) 
Results of regression demonstrate that all variables in research model (not even constant) have level of significance (Sig value 
< 0.05). This means that research hypothesizes are accepted with 95% reliability. 
Adjusted R² value equals 0.66 > 0.1, which is acceptable and shows that independent variables in research model only explain 
66% for the change of dependent variable, the other percent is expounded by the factors out of the model. 
Recurrent equation is defined: 
AD = -4.862 + 0.555×DD + 0.433×QT + 0.312×PL 
The regression equation and the estimated results show the “Business characteristics”- (DD) has the most significant effect on 
D. T. Hung et al. /Accounting 6 (2020) 603
using SRA with the regression coefficient is 0.555. That also means the features of the organization has the most positive effects 
on using SRA. Depending on the characteristics of each corporation, the level of applying SRA is different to ensure the 
sustainable development goals of corporation. The second factor is “The Importance of SRA” - QT whose regression coefficient 
is 0.433. It shows that the role of SRA has a positive influence on using SRA in enterprises. If the management is more aware 
of the importance of SRA, implement SRA in enterprises is more necessary. Lastly, the “Legal framework” - PL, the regression 
coefficient is 0.312 has the least effect. If the legal system and judicial administration are more stringent, the user level will 
increase. However, this is forced by the provisions of the law, so it is not highly effective (regression coefficient is the smallest). 
Therefore, it can be said that to increase the level of application of SRA, the impact of enterprise features brings the highest 
efficiency. Conclusion for hypothesis: Business characteristics, The Importance of SRA, and the Legal framework has a positive 
impact on applying SRA in Vietnamese enterprises. According to the correlation analysis between independent variables and 
dependent variables, Business operation does not affect the application of SRA, and it was removed from the regression model. 
Thus, H3 is rejected. 
5. Conclusion 
During the past two decades, there have been tremendous efforts to take care of environment through SRA efforts. Managers 
need to change their perception of SRA, improve their knowledge of SRA to meet the requirements of providing information 
not only quickly but also accurately on SRA. Understanding that, managers will be more proactive in applying SRA to the 
company's operations. It is necessary to clearly define the responsibilities of state management agencies and related entities, 
generally in policy making, information, propaganda, inspection, and handling of violations of enterprises, which are related to 
social responsibility and responsibility for the market, consumers and environmental protection in particular. Coordination 
between state management agencies and other related entities also plays an essential role since SRA only becomes urgent when 
there is a synchronous monitoring mechanism, a combination of government and local forces in society, especially associations, 
the media and newspapers. Government agencies and organizations should have a close combination. The government should 
provide regulations on SRA, social information, and environmental information to ensure consistency in the management of 
social responsibility. Besides, it must be stronger in the introduction of SRA to increase awareness, actions of organizations, 
parties involved in social and environmental issues in each enterprise, and the entire economy. 
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