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correlation analysis, regression analysis, etc., to determine the level of influence of each
factor.Authors sent survey questionnaires to 121 large business households selected
based on criteria of revenue exceeding 500 million VND. For each business sector,
representative households were selected, such as large households in Dong Xuan Market,
Hom Market, Long Bien Wholesale Market, and Mo Market; in handicraft production,
households from famous craft villages like Bat Trang and Chuyen My were chosen; and in
ornamental plant production, households from Tu Lien and Hong Van were selected… to
collect quantitative information . The survey respondents were business owners and their
accountants. The survey period was from 10/2025 to 01/2026. Qualitative data will be
analyzed through the steps of description, classification, and connection. The research
group will organize the experts' opinions into specific factor groups to build the proposed
research model. Description is the first step of qualitative analysis. Based on theory and
previous studies, the research team identified factors influencing tax accounting of large
household businesses in Hanoi, identifying concepts, attributes, and related levels, and
constructing an initial measurement scale for these factors. Combining theoretical
frameworks and expert opinions, the research team identified four factors affecting tax
accounting of household businesses in Hanoi. Classification involves describing the factors,
their concepts, attributes, and specific levels. These four factors include: tax and
accounting regulations related to large household businesses in Hanoi; the qualifications
of tax accounting staff in large household businesses in Hanoi; support from tax
authorities and Hanoi City government; the size of the household business; and the
awareness of the owners of large household businesses regarding household tax
accounting. Connection: the factors will be connected and evaluated in relation to each
other. The research team also compared the findings with previous studies, thereby
developing a proposed research model. They used SPSS software to assess the impact of
the aforementioned factors on tax accounting in large household businesses in Hanoi.
Research Model: Based on the results of interviews with experts, the research team
has developed a theoretical research model as follows

Figure 1. Research model
Source: Author

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