MGT. 3 GGSR BSAT

DMC COLLEGE FOUNDATION SCHOOL OF BUSINESS AND ACCOUNTANCY BACHELOR OF SCIENCE IN ACCOUNTING TECHNOLOGY TECHNOLOGY Sta. Filomena, Dipolog City

Course Code Course Title Course Credit Prerequisite

MGT. 3 GOOD GOVERNANCE and SOCIAL RESPONSIBILITY 3 units Principles of Management and Organization and Law on Business Organizations

I. COURSE DESCRIPTION: This course is designed to inform and stimulate discussion on issues of ethics and social responsibility encountered in the business setting. The materials covered are intended to allow students to recognize and manage ethical and social responsibility issues as they arise, and to help them formulate their own standards of integrity and professionalism. The overall course objectives are to increase the awareness on the ethical dimension of business conduct; to contribute insight into the professional standards and the responsibilities of business students in future careers; to develop analytical skills for identifying and resolving ethical and social responsibility issues in business; and to practice m aking decision connected to ethical and social responsibility issues in a business environment.

INSTITUTIONAL LEARNING OBJECTIVES: By the end of their four-year stay at DMC, students should be able to: 1. Manifest academic excellence excellence through their their globally-competitive globally-competitive skills and desirable desirable work ethics. 2. Exemplify the qualities of a graduate graduate who achieves optimum optimum integral human development. development. 3. Exhibit leadership by developing socially-oriented socially-oriented programs for disadvantaged disadvantaged communities to promote social justice, equity and transformation leading to selfreliance. 4. Apply their acquired technology-based technology-based skills skills to their chosen fiel field d of practice. 5. Demonstrate excellence excellence as active partners in nation-building nation-building through through research and innovation. innovation. 6. Advocate nationalism nationalism through athletics, athletics, culture and the arts.

MGT. 3 SYLLABUS

DMCCF-SBA- BS ACCOUNTING TECHNOLOGY

CURRICULAR PROGRAM EDUCATIONAL OBJECTIVES: By the end of the four-year program, DMC should be able to: 1. Provide a foundation of professional knowledge, knowledge, professional skills, and professional professional values, ethics and attitudes that enable students to continue to learn and adapt to change throughout their professional lives. 2. Prepare students for the Certified Accounting Technician (CAT) licensure examinations examinations and for entry into the business industry, employment in private establishment and public sector (government agencies) agencies) and eventual entry into the regular degree program of the Bachelor of Science in Accountancy (BSA) 3. Provide students with technology-based technology-based training and practical exercises exercises applicable in the accounting technology technology profession. 4. Produce well-rounded professional professional accounting technicians technicians of the future who are able to demonstrate learned concepts concepts and principles with ethical decision capable of making a positive contribution to the profession and society in which they work 5. Produce graduates who are computer literate, ethical, ethical, globally aware, analytical, critical critical thinkers, and effective communicators communicators both oral and written, thereby prepare them to adapt to the ever-changing demands of the real business world. 6. Constantly update the curricula curricula and inform students on the latest developments in the accountancy accountancy profession brought about by the rapidly changing changing technology

PROGRAM-LEVEL STUDENT LEARNING OUTCOMES: By the end of their four-year stay in the program, the students can: 1. Demonstrate working knowledge in the areas of financial accounting and reporting, cost accounting and management, management, management accounting, auditing, auditing, accounting information systems and accounting research with the values of fairness, transparency, accountability, hard work, honesty, patience, diligence, innovativeness innovativeness and risk taking. 2. Apply acquired knowledge and skills to pass Certified Certified Accounting Technician (CAT) licensure licensure examinations and other certification certification examinations. 3. Employ technology as a business tool in capturing financial financial and non-financial information, information, preparing reports and making decisions. decisions. 4. Demonstrate self-confidence self-confidence in performing functions as accounting accounting technicians and have the capacity capacity for growth to positions of increased responsibility. responsibility. 5. Demonstrate leadership leadership qualities, civic-mindedness civic-mindedness and responsible responsible citizenship. citizenship. 6. Appraise ethical problems / issues in practical business business and accounting situations and recommend appropriate appropriate course of action that adheres to the professional code of ethics.

MGT. 3 SYLLABUS


COURSE-LEVEL STUDENT LEARNING OUTCOMES: At the end of this course the students students should be be able to: 1. Define and discuss the principles and goals of business ethics, good governance and social responsibility. responsibility. 2. Explain the core principles underlying underlying fairness, accountability and transparency in governance governance and how the said principles are applied within the corporate context. 3. Identify major global and local issues and developments that have led towards a greater appreciation and understanding of good governance and social responsibility. 4. Examine and value their role as a citizen, future business executive, entrepreneur, and employee, with regards to advocating good governance and social responsibility that are anchored on Filipino and Catholic values. 5. Develop the ability to evaluate prevailing corporate practices and how they respond and behave to government regulations and expectations from the society and the community. 6. Come up with an individual business philosophy that outlines one’s approach to good governance and soc ial responsibility. responsibility.

II. Expected DMCian Graduate Attribute

Identify Desired Result: By the end of the program, the students are able to:

God Fearing

Manifest the spirit of Faith by internalizing internalizing and and applying the principles of oneness, peace and prosperity prosperity through Gospel teachings in any circumstances regardless of beliefs.

Knowledgeable

Inculcate the significance significance of various various learning processes towards attainment of goals goals to become become productive productive graduate and effective effective business business administrators or marketing managers.

Socially Responsible

Strengthen awareness on the significance of social gatherings, meetings, and confrontations to be able to develop acceptance of certain responsibilities responsibilities towards enhancement of public relation with the community they served.

Multitalented/Versatile Committed to Serve

Enhance and develop the learner’s potentials by applying the acquired skills and knowledge in achieving the goals of daily un dertakings. Internalize the essence of service to oneself, oneself, family, community and the country which are among the significant values of a good business administrator or marketing manager.

MGT. 3 SYLLABUS


Expected DMCian Graduate Attribute Rubrics Excellent (4) (Socially Responsible) Obedient

Perceptive

(Knowledgeable) Innovative

Strategic

(Committed to Serve) Committed to service for the welfare of DMCians

Proficient (3)

Adequate (2)

Limited (1)

All group participants were were Almost all members of the active and performed the group were participative, tasks with genuine responsive and showed sincerity. acceptance of the tasks.

Some members of the All members were group performed their hesitant, disagreeable and tasks without punctuality disobedient. and honesty.

Performed the tasks creatively, critically coupled with honesty and sincerity

Interpretations of the tasks objectives were based on the set principles and values of the college.

Reflections and opinions are somehow based on the courtesy and respect.

The group performance of the assigned tasks were practically not visible.

The performance of the assigned tasks was genuinely based on excellent individual’s initiative. Displays high level of performance and even beyond expectations.

The duties and functions were performed with strategies and techniques.

Some members displayed interest towards the attainment of the assigned tasks.

Displayed no interest in the performance of tasks due to its physical difficulties.

Capable of establishing methods that are beneficial and for the welfare of all concerned.

Lacks the skills, opinions and ideas when confronted with challenging circumstances.

Incapable of carrying tasks as expected due to limited initiatives.

Performed tasks related to Public Community Services with the observance of Public Relation principles.

Punctuality does not exist, irregular appearances occurred, and poor services to all concerned are visible.

Total avoidance of performing responsibilities and lacks of selfconfidence in delivering social responsibility. responsibility.

Has displayed commitment, and service for and security DMCian.

high level dedication the safety of every

Score

MGT. 3 SYLLABUS


III. GRADING SYSTEM Preliminary Grade (PG) PRELIM EXAM QUIZZES ORAL RECITATION/ REPORTING/ REQUIREMENTS ATTENDANCE

40% 25%

25% 10% 100%

Midterm Grade (MG) MIDTERM EXAM QUIZZES ORAL RECITATION/ REPORTING/ REQUIREMENTS ATTENDANCE

Course Objectives, Topics, Time Allotment

Pre-final Grade (PFG)/ 40% 25%

PREFINAL EXAM QUIZZES ORAL RECITATION/ REPORTING/ 25% REQUIREMENTS 10% ATTENDANCE 100%

Student Learning Outcomes (SLO)

Finals Grade (FG)

40% 25%

FINA EXAM QUIZZES ORAL RECITATION/ REPORTING/ 25% REQUIREMENTS 10% ATTENDANCE 100%

Assessment Strategies (AS)

Semestral Final Grade (FG) 40% 25%

25% 10% 100%

PG MG PFG FG FG

25% 25% 25% 25% 100%

Outcomes-Based Assessment/Results/Evidence (OBARE)

PRELIMINIARY COVERAGE

MODULE 1 : 7.5 Hours Chapter 1- Corporation and Corporate Governance 1. What is a Corporation 2. Stakeholders of a Corporation Corporation 3. Purposes of a Corporation 4. Shareholders, Bondholders and Directors 5. Multinational and Transnational Corporations

At the end of the Module, students are expected to; 1.) define corporation; 2.) identify and elaborate on the attribute of a corporation; 3.) enumerate the different stakeholders of a corporation; 4.) distinguish between multinational and transnational Corporation;

*QUIZZES *ASSIGNMENTS *CASE STUDIES *TERM EXAMINATIONS *ORAL RECITATIONS

*RESULT OF QUIZZES *RESULTS OF ASSIGNMENTS *RESULT OF CASE STUDIES *RESULTS OF TERM EXAMINATIONS *ORAL RECITATION BASED ON RUBRICS MODEL

MGT. 3 SYLLABUS

6.) Corporate G overnance 7. ) Fundamental Objectives of Corporate Governance 8. What Good Governance Promotes 9.) Benefits of Good G overnance 10.) Agency Problem in Corporations 11.) Agency Theory in Governance 12.) Effects of Agency in Governance 13.) Concept of Goal Congruence 14.) Performance Incentives and Disincentives 15.) Roles of the Non-Executive Directors 16.) Roles of the Chief Financial Officer (CFO) 17.) Roles of the Audit Committee 18.) Roles of the External Auditor

MODULE 2 : 7.5 Hours Objectives: Chapter 2- ORGANIZATION: THEIR POLITICAL, STRUCTURAL and ECONOMIC ENVIRONMENT 1. Understanding the Organizational Organizational Environment 2. Organizational Theory 3. Organizational Structure 4. Centralization and Decentralization 5. Levels of the Organization 6. Mintzberg’s Nine Design Parameters 7. O rganizational rganizational Relationships 8. Factors Affecting Organizational Structure Selection in Multinational


5.) describe how MNCs and TNCs affect the host countries; and 6.) define corporate governance 7.) explain the f undamental principles of corporate governance.

At the end of the Module, students are expected to; 1.) understand and explain organizational theory, structure, design, centralization/ centralization/ decentralization decentralization and levels; 2.) discuss the implications of government regulation; 3.) enumerate the advantages and disadvantages disadvantages of a government planned economic activity 4. enumerate and discuss the legal and administrative barriers to entrepreneurship; 5. differentiate income distribution and wealth distribution as well discuss the different causes of economic inequality;

*QUIZZES *ASSIGNMENTS *CASE STUDIES *TERM EXAMINATIONS *ORAL RECITATIONS

*RESULT OF QUIZZES *RESULTS OF ASSIGNMENTS *RESULT OF CASE STUDIES *RESULTS OF TERM EXAMINATIONS *ORAL RECITATION BASED ON RUBRICS MODEL

MGT. 3 SYLLABUS

Corporations 9. Regulation 10. Areas of Government Regulation of Business 11. Relevant to the Existence of Business 12. Regulations relevant to the Conduct of Business 13. Political Environment of Business 14. Corporate S ocial Responsibility and O rganizations 15. Contemporary Social Issues 16. Ethical Behavior in the E nterprise 17. Role of the State and its Impact on Business Organizations 18. Role of the Government in Business 19. Role of G overnment Policy 20. Pressure Groups 21. Economic Pressure Groups 22. Public Pressure Group 23. Sectoral Pressure Groups 24. Religious/Attitude Pressure Groups 25. Governmental Units Pressure Group 26. Income and Wealth Distribution 27. Major Causes of Economic Inequality


6.identify the different political dimensions relating to business; 7. explain the meaning of corporate social responsibility responsibility and ethical behaviour of enterprises; 8. explain the role and influence of the government and different pressure groups on corporate policy; and 9. discuss the reason behind economic inequality.

MIDTERM COVERAGE

MODULE 3 : 7.5 Hours

At the end of the Module, students are expected to;

*QUIZZES *ASSIGNMENTS

*RESULTS OF QUIZZES *RESULTS OF ASSIGNMENTS

MGT. 3 SYLLABUS

Chapter 3- INTERNAL AND EXTERNAL INSTITUTIONS AND INFLUENCES OF CORPORATE GOVERNANCE 1. Corporate Governance in the the Philippines 2. Internal Foundation of Corporate Corporate Governance 3. Board of Directors 4. Chief Executive Officer 5. Chief Financial Officer 6. Shareholders 7. External Environmental of Corporate Governance 8. Corporate Protection with Legal Boundaries 9. Liability Issues and Indemnification of Officers 10. Shareholder’s Imposable Limitations 11. Behavioral Management Theory 12. Reframing Organization

MODULE 4 : 7.5 Hours Chapter 5- MODELS OF CORPORATE GOVERNANCE 1. Need for a Model Model


1.) show the legal framework that effected corporate governance locally; 2. enumerate and explain the internal foundation of corporate governance; 3. explain the functions, duties and responsibilities responsibilities of board of directors, chief executive officer, chief finance officer and shareholders; 4. enumerate and explain the different external environment of corporate governance; 5. explain what anti-takeover defences mean including its advantages and disadvantages; 6. understand and explain shareholders’ impossible limitations; and 7. identify and expound on the leading behavioural management theories that contributed to the understanding of human behaviour at work.

At the end of the Module, students are expected to; 1.) understand and summarize the three models of corporate governance with emphasis on the key players, share

*CASE STUDIES *ORAL RECITATIONS

*RESULT S OF CASE STUDIES *ORAL RECITATION BASED ON RUBRICS MODEL

*QUIZZES *ASSIGNMENTS *CASE STUDIES *ORAL RECITATIONS

*RESULTS OF QUIZZES *RESULTS OF ASSIGNMENTS *RESULT S OF CASE STUDIES *ORAL RECITATION BASED ON RUBRICS MODEL

MGT. 3 SYLLABUS

2. Three Models of Corporate Corporate Governance from from Developed Capital Capital Markets 3. Anglo-US Model 4. Japanese Model 5. German Model


ownership pattern, composition of the board of directors, regulatory framework, disclosure requirements, and corporate actions requiring shareholders’ approval as well as interaction among players. 2. diagram and explain the major players under the Anglo-US model; 3. Diagram and explain the major players under the German Model; 4. Pinpoint the key player unique to the German model 5. Propose a hybrid model of corporate governance taking into account the strengths of the three models.

SEMI-FINALS COVERAGE

MODULE 5 : 7.5 Hours Chapter 5- AGENCY PROBLEMS and ACCOUNTABILITY OF CORPORATE MANAGERS and SHAREHOLDERS 1. Agency Problem in Corporate Corporate Governance 2. Principal-Agent Specific Issues 3. Identified Agency Problems 4. External Factors Affecting Governance 5. Competitors

At the end of the Module, students are expected to; 1.) recall the agency problem; 2.) enumerate and explain t he principalagent specific issues 3.) enumerate and elaborate the identified agency problem problem in corporate corporate governance; 4.) ascertain the significant differences among the types of takeovers. 5.) show the important roles the external bodies serve to improve corporate



MGT. 3 SYLLABUS

6. Financiers 7. Regulatory Agencies 8. Watchdogs 9. Predator Companies 10. Information Enhancers, P roviders and Gatekeepers 11. Investment Bankers 12. Stock E xchanges 13. Financial Press

MODULE 6 : 7.5 Hours Chapter 6- CORPORATE SOCIAL RESPONSIBILITY 1. Concept of Corporate Social Responsibility 2. Ethical Leadership 3. Ethical Decision Making Process in Organizations 4. Corporate Citizens 5. Philanthropy and Social Initiatives 6. Social Screening of Investments 7. Corporate G reenwashing


governance.

At the end of the Module, students are expected to; 1.) explain the concept of corporate social responsibility; 2.) elucidate the basic premises, arguments for and against CSR; 3.) reason out on the need of a CSR initiative; 4.) enumerate and discuss the ethical decision making process; 5.) describe the issues considered in social screening of investments; and 6.) exhibit understanding of corporate greenwashing.



FINALS COVERAGE

MODULE 7: 5 Hours

At the end of the Module, students are

*QUIZZES

*RESULTS OF QUIZZES

MGT. 3 SYLLABUS


expected to; Chapter 7- CORPORATE SOCIAL RESPONSIBILITY AND CORRUPTION IN A GLOBAL CONTEXT 1. Corporate Social Responsibility Responsibility 2. Corporate Social Responsibility Responsibility in a Global Context 3. CSR in International Business 4. Corruption in International Business

MODULE 8 : 5 Hours Chapter 8- INSTITUTIONAL INVESTORS, GOVERNACE ORGANIZATIONS AND LEGAL INITIATIVES 1. Institutional Investors 2. Cross-Listing 3. Role of Institutional Investors Investors in Governance 4. Corporate G overnance Organizations 5. Investment Promotion and Facilitation

1.) describe global corporate social responsibility responsibility and relate how CSR affects developing country; 2.) enumerate and discuss the CSR issues in international business; 3. define and explain the impact of corruption involving large multinational companies; and 4. enumerate some of the initiatives to deter these wholesale corruption perpetrated by international business and host countries.

At the end of the Module, students are expected to; 1.) define institutional investor; 2. enumerate and explain the different types of institutional investors; 3. define cross-listing 4. enumerate and explain the motives of cross-listing; 5. explain the role of institutional investors in corporate governance; 6. name some of the global corporate governance organizations; organizations; 7. address the basic questions concerning investment promotion and facilitation 8. cite the reasons for the enactment of

*ASSIGNMENTS *CASE STUDIES *ORAL RECITATIONS

*RESULTS OF ASSIGNMENTS *RESULT S OF CASE STUDIES *ORAL RECITATION BASED ON RUBRICS MODEL



MGT. 3 SYLLABUS


the Sarbanes-Oxley Act of 2002 and state its key features; and 9. discuss the challenges confronting institutional investors.

MODULE 9: 5 Hours Chapter 9- FOREIGN DIRECT INVESTMENT, PRIVATIZATION AND INSOLVENCY REGIMES 1. Foreign Direct Investment in Developing Countries 2. FDI Policy Shift in the 1990s 1990s 3. Key Features of the Investment Climate 4. Privatization 5. Insolvency Regimes 6. Openness to and Restrictions Upon Foreign Investment

IV.

At the end of the Module, students are expected to; 1.) define foreign direct investments; 2. identify the types of FDI; 3. show what the Philippine government is doing to attract FDI; 4. enumerate and explain the key features of a favourable investment climate; 5. explain the idea of privatization; privatization; 6. describe the different arguments for and against privatization; privatization; 7. explain the concept of insolvency; 8. understand insolvency law and illustrate how rehabilitation is done; and 9. discuss the openness to and restrictions upon foreign investment of the GPH.



COURSE POLICIES 1. Regular attendance is is required of all students. students. Attendance is counted counted upon the first day of regular classes regardless of the date of the student’s enrollment. 2. A student who has incurred absences of more than twenty (20%) of the required total number of class hours and laboratory periods in a given time shall be considered failed. 3. Tardiness beyond twenty (20) (20) minutes is considered an absence. Three late entrances entrances shall be counted as an absence for the purpose of record keeping.

MGT. 3 SYLLABUS

4. V.


A student is considered considered absent, from class if he/she he/she is not present within the first first third fraction of the scheduled scheduled class time

REFERENCES: GOOD GOVERNANCE AND SOCIAL RESPONSIBILITY (Dr. Christopher Biore, CPA; Dr. Roberto Gonzales, CPA; Prof. Jose Lemuel Caparas, MSIE; Dean Nilo Burgos, CPA, MBA; Prof. win Ballada, CPA, CBE, MBA)

Prepared by:

EARL RUSSELL S. PAULICAN, REB INSTRUCTOR

Noted by:

RACHELL-ANN B. BULJATIN, CPA OIC- DEAN – DEAN – SBA

Approved:

DR. DINO JOEY CORDOVA VP- ACADEMIC AFFAIRS/DEAN OF INSTRUCTION

MGT. 3 GGSR BSAT

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