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of latent constructs; rather, they are used as indicative signals of relative patterns in
enterprise assessments.
The questionnaire was developed through a theory-guided design process. Item
groups were first derived from the TOE framework, dynamic capability theory and the
Triple Bottom Line approach. The wording of the questions was then refined so that the
instrument would be suitable for SME respondents in the Vietnamese business context
and sufficiently close to actual managerial and operational practice. Before official
deployment, the questionnaire was reviewed and adjusted to improve content clarity,
remove overlaps and ensure consistency between theoretical constructs and empirical
indicators. As the study does not aim to build an inferential measurement model, the
emphasis in validation was placed on content relevance, logical coherence and contextual
suitability rather than advanced statistical testing.
For data analysis, the study uses directed qualitative content analysis combined
with descriptive statistical summarization of Likert-scale items. The coding process began
with an initial set of categories derived deductively from the theoretical framework.
These categories included technological conditions, organizational capacity,
environmental influences, adaptability and innovation, and sustainable development
outcomes. All survey responses were then reviewed systematically and organized under
these thematic categories. During this process, the coding scheme was refined where
necessary in order to better reflect empirical realities emerging from the data. Thus, while
theory provided the initial analytical structure, the final interpretation remained sensitive
to the content of respondents’ evaluations and practical experiences.
The analysis proceeded in several steps. First, all survey responses were reviewed
and grouped according to the main thematic categories. Second, descriptive statistics
such as frequencies, percentages and mean scores were calculated for the Likert-scale
items in order to summarize general response patterns. Third, the coded materials and
descriptive patterns were interpreted comparatively across dimensions in order to
identify which factors appeared stronger, which remained weaker and how these
dimensions related to one another. Fourth, the findings were interpreted through the
TOE framework, dynamic capability theory and the Triple Bottom Line perspective in
order to clarify both conditions and mechanisms. In other words, TOE was used to explain
the determinants of digital transformation, dynamic capability theory was used to explain
how transformation could be converted into more durable value, and the Triple Bottom
Line framework was used to classify the perceived outcomes.
To enhance the trustworthiness of the study, the findings from the primary survey
were triangulated with secondary sources and with the selected theoretical perspectives.
This triangulation helps reduce the risk of treating survey perceptions in isolation and
strengthens the contextual grounding of the analysis. The study therefore does not seek
to produce statistically generalizable causal claims, but rather to provide a theoretically
informed and empirically grounded interpretation of how Vietnamese SMEs are
approaching digital transformation and how they relate it to sustainable development.
3. Results and discussion
3.1. Organizational capacity of smes in implementing digital transformation
Figure 1 shows that SMEs assess their organizational capacity for digital
transformation at a relatively positive level, with mean scores ranging from 4.01 to 4.15
on a five-point scale. At a general level, this suggests that many firms have already
established a basic organizational foundation for digital transformation. However, a closer

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