CSR AND ETHICAL DECISION MAKING

Corporate Social Responsibility and Ethical Decision Making: The Impact on Budgetary Reporting

Corporate Social Responsibility and Ethical Decision Making: The Impact on Budgetary Reporting

The Questionnaire Analysis

This part of study is related to corporate social responsibility and ethical decision making which is being discussed in relation to the impact on budgetary reporting. For the clear understanding of the given concern the following part of the study analyzes the data collected as it is imperative and essential for the study that significance and reliability of the questions should be carried out. To resolve the given concern in the study, one-sample t-test and measure of central tendency were applied. In the analysis of the data, section 1 of the study focuses on the ethical climate questionnaire; section 2 focuses on the ethics position questionnaire; section 3 focuses on the slack attitude or propensity to create budgetary slack, while section 4 of the study focuses on the demographic data that particularly emphasizes on corporate social responsibility and ethical decision making with respect to budgetary reporting. The responses of the participants were in the favor of the questions, for that reason, the results of t-test presents that the questions were statistically significant as the calculated values are greater than the tabulated values that is the significance level were less than 0.05.

Hypothesis for Section 1

Ho1: Personal morals or ethics are not important for the company's interest.

HA1: Personal morals or ethics are important for the company's interest.

One - Sample Test

Test Value = 0

t

df

Sig. (2 - tailed)

Mean Difference

95 % Confidence Interval of the Difference

Lower

Upper

Q 18

34.147

524

.000

2.55619

2.4091

2.7032

Q 19

32.886

524

.000

2.47238

2.3247

2.6201

Q 20

34.214

524

.000

2.52381

2.3789

2.6687

Q 21

33.802

524

.000

2.56571

2.4166

2.7148

Q 23

34.832

524

.000

2.55619

2.4120

2.7004

From the above table of the one sample test, it is reflected that the null hypothesis is rejected that is personal morals or ethics are not important for the company's interest as the significance value of all the selected variables of the given concern are not significant that is they are not greater than 0.05. It means that the personal morals or ethics are important for the company's interest.

Ho2: The act of an individual is not advantageous for all the employees.

HA2: The act of an individual is advantageous for all the employees.

One - Sample Test

Test Value = 0

t

df

Sig. (2 - tailed)

Mean Difference

95 % Confidence Interval of the Difference

Lower

Upper

Q 1

33.896

524

.000

2.53333

2.3865

2.6802

Q 2

34.138

524

.000

2.49143

2.3481

2.6348

Q 3

33.186

524

.000

2.44190

2.2974

2.5865

Q 4

33.847

524

.000

2.46286

2.3199

2.6058

It is observed that the null hypothesis is rejected that is the act of an individual is not advantageous for all the employees. The reason of this statement is that the significance value of all the selected variables of the given concern are not significant that is they are not greater than 0.05. It means that the alternative hypothesis is accepted that is the act of an individual is advantageous for all the employees.

Ho3: The decision of right and wrong should not be based on person's own sense.

HA3: The decision of right and wrong should be based on person's own sense.

One - Sample Test

Test Value = 0

t

df

Sig. (2 - tailed)

Mean Difference

95 % Confidence Interval of the Difference

Lower

Upper

Q ...