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K to 12 BASIC EDUCATION CURRICULUMSENIOR HIGH SCHOOL – ACCOUNTANCY, BUSINESS AND MANAGEMENT (ABM) SPECIALIZED SUBJECTGrade: 12Semester: 2nd Semester, Quarters 3 and 4Course Title: Business Ethics and Social ResponsibilityNo. of Hours/ Semester: 80 hours/ semesterPrerequisites: FABM 1 & 2, Organization andManagement, Principles of Marketing and Business MathCourse Description: The course deals with the fundamental concepts, principles, and practices of ethical standards in the business environment. It combinesthe theoretical foundations of setting up business enterprises with the conduct of entrepreneurial activities in the context of one’s accountability and socialresponsibility.Specifically, the course aims to: (1) provide students with a basic understanding of the mechanisms whereby companies can be made to act in the best interest ofshareholders, other stakeholders, and society as a whole; (2) provide students with knowledge of general ethical principles as applied to the special situations ofbusiness and the ability to make informed judgments through case analyses; and (3) equip students with the ability to formulate basic strategies in relation tocorporate ethics and governance.CONTENT1. The Role of Businessin Social and EconomicDevelopmentCONTENT STANDARDSThe learners demonstrate anunderstanding of:1. the nature and forms ofbusiness organizations2. the purposes of establishingbusiness enterprises3. the core principles underlyingfairness, accountability, andtransparency in businessoperation and stewardship(respect for others’ property)4. common practices in businessorganizations (decorum,protocol, policies, marketing,bookkeeping, reportorialrequirements anddocumentation, etc.)PERFORMANCE STANDARDSThe learners shall be able to:1. identify forms of businessorganizations and theircharacteristics2. explain the purpose ofbusiness organizations andtheir role in socioeconomicdevelopment3. explain the core principlesof fairness, accountabilityand transparency in thesocioeconomicdevelopment of a country4. craft simple “Codes ofEthics” or “Codes of RightConduct”K to 12 Senior High School ABM Specialized Subject – Business Ethics and Social Responsibility May 2016LEARNING COMPETENCIESCODEThe learners:1.1 differentiate the forms of businessorganizations1.2 give examples of the forms ofbusiness organizations1.3 show how these organizationscontribute to socioeconomicdevelopment1.4 give examples of how fairness,accountability and transparency ispracticed in business and non-profitorganizations1.5 share observations on businesspolicies and practices1.6 distinguish between goodpolicies/practices and morallyunacceptable policies/practicesABM ESR12IIIa-d-1.1ABM ESR12IIIa-d-1.2ABM ESR12IIIa-d-1.3ABM ESR12IIIa-d-1.4ABM ESR12IIIa-d-1.5ABM ESR12IIIa-d-1.6Page 1 of 5
K to 12 BASIC EDUCATION CURRICULUMSENIOR HIGH SCHOOL – ACCOUNTANCY, BUSINESS AND MANAGEMENT (ABM) SPECIALIZED SUBJECTCONTENT2. Foundations of thePrinciples of BusinessEthicsCONTENT STANDARDSLEARNING COMPETENCIESCODE1. classical philosophiesspecifically, virtue ethics(Socrates, Plato, Aristotle,Confucius, etc.)1. identify the classicalphilosophies and theirimplication for businessprinciples and practices2.1 compare and contrast classicalphilosophies as they relate to thebusiness settingABM ESR12IIIe-h-2.12. the impact of belief systems(Buddhism, Islam,Christianity, etc.)2. describe various beliefsystems, and theirsimilarities and differencesin relation to the businesssetting2.2 give examples of how beliefsystems affect business practicesABM ESR12IIIe-h-2.22.3 analyze simple business situationsas they are affected by the Filipinovalue system and recommend waysof confronting ethical challenges inthe business settingABM ESR12IIIe-h-2.32.4 distinguish what is GOOD vs. whatis morally unacceptable among thegiven Filipino valuesABM ESR12IIIe-h-2.43.1 suggest ways to enhance employeremployee relationship andencourage just and fair businesspolicies and practices such asrecruitment, promotion, retention,marketing and advertising,intellectual property rights, sourcesand uses of funds, and the likeABM ESR12IVi-l-3.13.2 advocate honest policies andpractices in all aspects of businessoperationsABM ESR12IVi-l-3.23.3 observes and promote policies andpractices in environmentalmanagementABM ESR12IVi-l-3.33.4 cite examples of companies thatpractice social responsibility in theconduct of their businessABM ESR12IVi-l-3.43. the Filipino Value System(Utang na Loob, Filial Piety,Padrino Suki, Bahala na Mañana, Amor Propio, FilipinoFamily Values)3. Social Responsibility ofEntrepreneursPERFORMANCE STANDARDS1. the responsibilities andaccountabilities ofentrepreneurs andaccountabilities ofentrepreneurs toward theemployees, government,creditors, suppliers,consumers, general public,and other stakeholders; majorethical issues inentrepreneurship (basicfairness, personnel andcustomer relations distributiondilemmas, fraud, unfaircompetition, unfaircommunication, nonrespect ofagreements, environmentaldegradation, etc.)3. describe how the Filipinovalue system affects theattitudes of businessconstituents1. identify responsibilities tothe business organizationhe/she belongs to2. explain the differentmodels and frameworks ofsocial responsibility2. models and frameworks ofsocial responsibility in theK to 12 Senior High School ABM Specialized Subject – Business Ethics and Social Responsibility May 2016Page 2 of 5
K to 12 BASIC EDUCATION CURRICULUMSENIOR HIGH SCHOOL – ACCOUNTANCY, BUSINESS AND MANAGEMENT (ABM) SPECIALIZED SUBJECTCONTENTCONTENT STANDARDSPERFORMANCE STANDARDSpractice of sound business4. Business Beyond ProfitMotivationthe importance of doing businessbeyond profit motivation.Introduction to the notion ofSOCIAL ENTERPRISE (meeting agiven social objective or resolvinga real social problem while makingends meet) for poverty alleviation1. identify reasons forestablishing businessenterprises beyond profit2. prepare and implement apersonal action plan toassist an existing smallbusiness enterprise topractice ethics and socialresponsibility in theirbusiness operationK to 12 Senior High School ABM Specialized Subject – Business Ethics and Social Responsibility May 2016LEARNING COMPETENCIESCODE3.5 provide evidence that ethical/socialresponsibility is profitable, i.e.,makes good business senseABM ESR12IVi-l-3.54.1 explain the importance ofestablishing and sustaining businessenterprises as source of jobopportunities and financial freedom4.2 encourage employees to play activeroles as decision makers in thebusiness enterprise4.3 suggest innovative ways ofdeveloping new products andintroducingABM ESR12IVm-p-4.1ABM ESR12IVm-p-4.2ABM ESR12IVm-p-4.3Page 3 of 5
K to 12 BASIC EDUCATION CURRICULUMSENIOR HIGH SCHOOL – ACCOUNTANCY, BUSINESS AND MANAGEMENT (ABM) SPECIALIZED SUBJECTCode Book LegendSample: ABM ESR12-IIIa-d-1.1LEGENDSAMPLELearning Area and Strand/ Subject orSpecializationAccountancy, Business and ManagementGrade LevelGrade 12Domain/Content/Component/ TopicBusiness Ethics and SocialResponsibilityFirst EntryUppercase Letter/sABM ESR12Roman Numeral*Zero if no specific quarterQuarterThird QuarterIIIWeekWeeks one to foura-dLowercase Letter/s*Put a hyphen (-) in between letters toindicate more than a specific weekArabic NumberCompetencyK to 12 Senior High School ABM Specialized Subject – Business Ethics and Social Responsibility May 2016differentiate the forms of businessorganizations1.1Page 4 of 5
K to 12 BASIC EDUCATION CURRICULUMSENIOR HIGH SCHOOL – ACCOUNTANCY, BUSINESS AND MANAGEMENT (ABM) SPECIALIZED SUBJECTReferences:Chandler, David, and William B. Werther, Jr. Strategic Corporate Social Responsibility:Stakeholders, Globalization, and Sustainable Value Creation,. Third ed.(Manila: SAGE Publishing, 2013).Das Gupta, Ananda. Ethics, Business and Society: Managing Responsibly. (Manila: SAGE Publishing, 2010).Maximiano, Jose Mario B. Business Ethics and Corporate Social Responsibility.( Manila: Anvil Publishing, 2007).McNamara, Carter. Business Ethics and Social Responsibility. 2016. Free Management Library http://managementhelp.org/businessethics/Pedersen, Esben Rahbek Gjerdrum. Corporate Social Responsibility. (Manila: SAGE Publishing, 2015).Roa, Floriano C. Business Ethics and Social Responsibility. (Quezon City: Rex Book Store, 2010).Sims, Ronald R. Ethics and Corporate Social Responsibility: Why Giants Fall. (London: Praeger, 2003).K to 12 Senior High School ABM Specialized Subject – Business Ethics and Social Responsibility May 2016Page 5 of 5
K to 12 BASIC EDUCATION CURRICULUM SENIOR HIGH SCHOOL – ACCOUNTANCY, BUSINESS AND MANAGEMENT (ABM) SPECIALIZED SUBJECT K to 12 Senior High School ABM Specialized Subject – Business Ethics and Social Responsibility May 2016 Page 1 of 5 Grade: 12 Course Title: Business Ethics and Social Responsibility Semester: 2nd Semester, Quarters 3 and 4 No. of Hours/ Semester: 80 hours/ semester
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Obasanjo after its passage by the National Assembly on 26th May, 2004. The UBEA Act makes provision for basic education comprising Early Child Care Education (ECCE), Primary and Junior Secondary Education. Primary and Secondary Education The financing of basic education is the responsibility of the State and Local Governments. In
Basic Router Pod, Basic Switch Pod, and Advanced Router Pod. This guide documents the NETLABAE Basic Router Pod, used with CCNA 3.x Basic Router Configuration Labs. You may have up to eight Basic Router Pods per NETLABAE system. The NETLABAE Basic Router Pod features direct access to the console of routers R1, R2, and R3. 9/3/2005 Page 3 of 23
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