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

by

TABLE OF CONTENTS

CHAPTER 3: METHODOLOGY1

Introduction1

Research Design1

Research Philosophy5

Interpretive5

Positivism6

Realism7

Research Approach7

Induction8

Deduction9

Conceptual Framework11

Corporate Social Responsibility, Ethical Decision-making and Budgetary Slack12

Research Question and Hypothesis13

Variables of the Study15

Dependent Variables15

Independent Variables15

Method of Data Collection16

Primary research16

Secondary research16

Population and Sampling Procedures17

Sample Size Determination19

Sampling frame and Sample Size21

Research Instrumentation21

Description of Materials and Instruments22

Advantages of the questionnaire25

Demographic Profile27

Statistical Analysis27

Descriptive statistics28

ANOVA28

Bivariate Correlation28

Regression29

Regression Model30

Expected Results and Discussion31

Analysis and Interpretations31

Methodological Assumptions and Limitations32

Reliability and Validity32

Informed consent36

Ethical Assurances37

REFERENCES40

APPENDIX55

Appendix A: Questionnaire55

Appendix B: Consent form63

Appendix C: Letter of Permission64

CHAPTER 3: METHODOLOGY

Introduction

The main theme of this research study is to analyze the relationships between ethical decision-making, corporate social responsibility, and budgetary slack. This research study also intended to examine if the ethical decision making of managers is enhanced by initiatives that derive from socially responsible practices of the businesses themselves. The chapter of research methodology presents the theoretical orientation and the research design of the dissertation. This chapter presents the brief description of the selected research design, research philosophy, research approach, conceptual framework as well as data collection and data analysis techniques. According to Bordens and Abbott (2002), research starts when one obtains information or discovers causes of a behavior. This chapter will define the proposed research methodology, which would test the hypothesis and answer the research question within the proposed study.

Research Design

The selected research design for this study is quantitative research design. For this research study the approach of Dr. Glenn's methodology. Quantitative method, sometimes referred to as the 'scientific method' is based on 'the collection of facts and observable phenomena, and scientists use these to deduce laws and establish relationships. The quantitative research was performed in the form of a web-based survey questionnaire, which included some open-ended questions for a better understanding of the target respondents' perceptions. The application of 'triangulation', a mix of both qualitative and quantitative, was expected to provide the best results for the study topic (Saunders et al., 2007).

The two types of interpretation with quantitative research methods are descriptive statistics and inferential statistics. The descriptive statistics includes tables, charts and diagrams for the analysis whereas the inferential statistics involve complex mathematical procedures and statistical tests of significance. The study had used descriptive statistics in the form of tables to present the results of the survey (Creswell 2008). Quantitative research is the most useful method for answering the research question for this study, which would give the researcher factual information, statistical and graphical representation regarding the kind of issues that are prevalent in the area of corporate social responsibility and ethical decision-making (Saunders et al., 2007).

Quantitative research helps insure that the researcher can study specific issues in depth, such as trend analysis, recurrence of events (ethical decision making in this context), and even number of individuals involved in the practice and responsible for the recurrence of the event (impact of corporate social responsibility upon the ethical decision making capacity of managers) (Creswell, 2009). Therefore, the researcher will utilize a quantitative approach, including non-experimental designs, such as a survey which is expected to ...