DMC COLLEGE FOUNDATION

SCHOOL OF BUSINESS AND ACCOUNTANCY

BACHELOR OF SCIENCE IN ACCOUNTING TECHNOLOGY
Sta. Filomena, Dipolog City

Course Code MGT. 3

Course Title GOOD GOVERNANCE and SOCIAL RESPONSIBILITY
Course Credit 3 units
Prerequisite 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 making 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 through their globally-competitive skills and desirable work ethics.
2. Exemplify the qualities of a graduate who achieves optimum integral human development.
3. Exhibit leadership by developing socially-oriented programs for disadvantaged communities to promote social justice, equity and transformation leading to self-
reliance.
4. Apply their acquired technology-based skills to their chosen field of practice.
5. Demonstrate excellence as active partners in nation-building through research and innovation.
6. Advocate nationalism through 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, professional skills, and 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 and for entry into the business industry, employment in private
establishment and public sector (government agencies) and eventual entry into the regular degree program of the Bachelor of Science in Accountancy (BSA)
3. Provide students with technology-based training and practical exercises applicable in the accounting technology profession.
4. Produce well-rounded professional accounting technicians of the future who are able to demonstrate learned 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, globally aware, analytical, critical thinkers, and effective 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 and inform students on the latest developments in the accountancy profession brought about by the rapidly 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 accounting, auditing,
accounting information systems and accounting research with the values of fairness, transparency, accountability, hard work, honesty, patience, diligence,
innovativeness and risk taking.
2. Apply acquired knowledge and skills to pass Certified Accounting Technician (CAT) licensure examinations and other certification examinations.
3. Employ technology as a business tool in capturing financial and non-financial information, preparing reports and making decisions.
4. Demonstrate self-confidence in performing functions as accounting technicians and have the capacity for growth to positions of increased responsibility.
5. Demonstrate leadership qualities, civic-mindedness and responsible citizenship.
6. Appraise ethical problems / issues in practical business and accounting situations and recommend appropriate course of action that adheres to the professional
code of ethics.
 MGT. 3 SYLLABUS DMCCF-SBA- BS ACCOUNTING TECHNOLOGY

COURSE-LEVEL STUDENT LEARNING OUTCOMES:

At the end of this course the students should be able to:

1. Define and discuss the principles and goals of business ethics, good governance and social responsibility.
2. Explain the core principles underlying fairness, accountability and transparency in 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 ones approach to good governance and social responsibility.

II.

Expected DMCian Identify Desired Result: By the end of the program, the students are able to:
Graduate Attribute

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

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

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

Multi- Enhance and develop the learners potentials by applying the acquired skills and knowledge in achieving the goals of daily undertakings.
talented/Versatile
Committed to Serve Internalize the essence of service to oneself, family, community and the country which are among the significant values of a good business
administrator or marketing manager.
MGT. 3 SYLLABUS DMCCF-SBA- BS ACCOUNTING TECHNOLOGY

Expected DMCian Graduate Attribute Rubrics

Excellent (4) Proficient (3) Adequate (2) Limited (1) Score

(Socially Responsible)
Obedient All group participants were Almost all members of the Some members of the All members were
active and performed the group were participative, group performed their hesitant, disagreeable and
tasks with genuine responsive and showed tasks without punctuality disobedient.
sincerity. acceptance of the tasks. and honesty.

Perceptive Performed the tasks Interpretations of the tasks Reflections and opinions The group performance of
creatively, critically objectives were based on are somehow based on the assigned tasks were
coupled with honesty and the set principles and the courtesy and respect. practically not visible.
sincerity
values of the college.

(Knowledgeable)
Innovative The performance of the The duties and functions Some members displayed Displayed no interest in
assigned tasks was were performed with interest towards the the performance of tasks
genuinely based on strategies and techniques. attainment of the assigned due to its physical
excellent individuals tasks. difficulties.
initiative.
Strategic Displays high level of Capable of establishing Lacks the skills, opinions Incapable of carrying tasks
performance and even methods that are and ideas when confronted as expected due to limited
beyond expectations. beneficial and for the with challenging initiatives.
welfare of all concerned.
circumstances.

(Committed to Serve)
Committed to service for Has displayed high level Performed tasks related to Punctuality does not exist, Total avoidance of
the welfare of DMCians commitment, dedication Public Community irregular appearances performing responsibilities
and service for the safety Services with the occurred, and poor and lacks of self-
and security of every observance of Public services to all concerned confidence in delivering
DMCian. Relation principles. are visible. social responsibility.
 MGT. 3 SYLLABUS DMCCF-SBA- BS ACCOUNTING TECHNOLOGY

III.
GRADING SYSTEM

Preliminary Grade (PG) Midterm Grade (MG) Pre-final Grade (PFG)/ Finals Grade (FG) Semestral Final Grade (FG)

PRELIM EXAM 40% MIDTERM EXAM 40% PREFINAL EXAM 40% FINA EXAM 40% PG 25%
QUIZZES 25% QUIZZES 25% QUIZZES 25% QUIZZES 25% MG 25%
ORAL RECITATION/ ORAL RECITATION/ ORAL RECITATION/ ORAL RECITATION/ PFG 25%
REPORTING/ REPORTING/ REPORTING/ REPORTING/ FG 25%
REQUIREMENTS 25% REQUIREMENTS 25% REQUIREMENTS 25% REQUIREMENTS 25% FG 100%
ATTENDANCE 10% ATTENDANCE 10% ATTENDANCE 10% ATTENDANCE 10%
100% 100% 100% 100%

Course Objectives, Topics, Time Student Learning Outcomes Assessment Strategies Outcomes-Based
Allotment (SLO) (AS) 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
3. Purposes of a Corporation
4. Shareholders, Bondholders and
Directors
5. Multinational and Transnational
Corporations
At the end of the Module, students are *QUIZZES *RESULT OF QUIZZES
expected to; *ASSIGNMENTS *RESULTS OF ASSIGNMENTS
1.) define corporation; *CASE STUDIES *RESULT OF CASE STUDIES
2.) identify and elaborate on the attribute *TERM EXAMINATIONS *RESULTS OF TERM EXAMINATIONS
of a corporation; *ORAL RECITATIONS *ORAL RECITATION BASED ON
3.) enumerate the different stakeholders RUBRICS MODEL
of a corporation;
4.) distinguish between multinational and
transnational Corporation;
MGT. 3 SYLLABUS
6.) Corporate Governance
7. ) Fundamental Objectives of
Corporate Governance
8. What Good Governance Promotes
9.) Benefits of Good Governance
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
Environment
2. Organizational Theory
3. Organizational Structure
4. Centralization and Decentralization
5. Levels of the Organization
6. Mintzbergs Nine Design Parameters
7. Organizational Relationships
8. Factors Affecting Organizational
Structure Selection in Multinational
DMCCF-SBA- BS ACCOUNTING TECHNOLOGY
5.) describe how MNCs and TNCs affect
the host countries; and
6.) define corporate governance
7.) explain the fundamental principles of
corporate governance.
At the end of the Module, students are *QUIZZES *RESULT OF QUIZZES
expected to; *ASSIGNMENTS *RESULTS OF ASSIGNMENTS
1.) understand and explain organizational *CASE STUDIES *RESULT OF CASE STUDIES
theory, structure, design, centralization/ *TERM EXAMINATIONS *RESULTS OF TERM EXAMINATIONS
decentralization and levels; *ORAL RECITATIONS *ORAL RECITATION BASED ON
2.) discuss the implications of government RUBRICS MODEL
regulation;
3.) enumerate the advantages and
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;
MGT. 3 SYLLABUS DMCCF-SBA- BS ACCOUNTING TECHNOLOGY

Corporations 6.identify the different political dimensions

9. Regulation relating to business;
10. Areas of Government Regulation of 7. explain the meaning of corporate social
Business responsibility and ethical behaviour of
11. Relevant to the Existence of enterprises;
Business 8. explain the role and influence of the
12. Regulations relevant to the government and different pressure groups
Conduct of Business on corporate policy; and
13. Political Environment of Business 9. discuss the reason behind economic
14. Corporate Social Responsibility inequality.
and Organizations
15. Contemporary Social Issues
16. Ethical Behavior in the Enterprise
17. Role of the State and its Impact on
Business Organizations
18. Role of the Government in
Business
19. Role of Government 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

MIDTERM COVERAGE

MODULE 3 : 7.5 Hours At the end of the Module, students are *QUIZZES *RESULTS OF QUIZZES
expected to; *ASSIGNMENTS *RESULTS OF ASSIGNMENTS
MGT. 3 SYLLABUS
Chapter 3- INTERNAL AND EXTERNAL
INSTITUTIONS AND INFLUENCES OF
CORPORATE GOVERNANCE
1. Corporate Governance in the
Philippines
2. Internal Foundation of 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. Shareholders 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
DMCCF-SBA- BS ACCOUNTING TECHNOLOGY
*CASE STUDIES *RESULT S OF CASE STUDIES
1.) show the legal framework that effected *ORAL RECITATIONS *ORAL RECITATION BASED ON
corporate governance locally; RUBRICS MODEL
2. enumerate and explain the internal
foundation of corporate governance;
3. explain the functions, duties and
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 *QUIZZES *RESULTS OF QUIZZES
expected to; *ASSIGNMENTS *RESULTS OF ASSIGNMENTS
*CASE STUDIES *RESULT S OF CASE STUDIES
1.) understand and summarize the three *ORAL RECITATIONS *ORAL RECITATION BASED ON
models of corporate governance with RUBRICS MODEL
emphasis on the key players, share
MGT. 3 SYLLABUS
2. Three Models of Corporate
Governance from Developed Capital
Markets
3. Anglo-US Model
4. Japanese Model
5. German Model
MODULE 5 : 7.5 Hours
Chapter 5- AGENCY PROBLEMS and
ACCOUNTABILITY OF CORPORATE
MANAGERS and SHAREHOLDERS
1. Agency Problem in Corporate
Governance
2. Principal-Agent Specific Issues
3. Identified Agency Problems
4. External Factors Affecting
Governance
5. Competitors
DMCCF-SBA- BS ACCOUNTING TECHNOLOGY
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
At the end of the Module, students are *QUIZZES *RESULTS OF QUIZZES
expected to; *ASSIGNMENTS *RESULTS OF ASSIGNMENTS
*CASE STUDIES *RESULT S OF CASE STUDIES
1.) recall the agency problem; *ORAL RECITATIONS *ORAL RECITATION BASED ON
2.) enumerate and explain the principal- RUBRICS MODEL
agent specific issues
3.) enumerate and elaborate the identified
agency problem in 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, Providers
and Gatekeepers
11. Investment Bankers
12. Stock Exchanges
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 Greenwashing
MODULE 7: 5 Hours
DMCCF-SBA- BS ACCOUNTING TECHNOLOGY
governance.
*QUIZZES
At the end of the Module, students are *ASSIGNMENTS *RESULTS OF QUIZZES
expected to; *CASE STUDIES *RESULTS OF ASSIGNMENTS
*ORAL RECITATIONS *RESULT S OF CASE STUDIES
1.) explain the concept of corporate social *ORAL RECITATION BASED ON
responsibility; RUBRICS MODEL
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
At the end of the Module, students are *QUIZZES *RESULTS OF QUIZZES
MGT. 3 SYLLABUS
Chapter 7- CORPORATE SOCIAL
RESPONSIBILITY AND CORRUPTION IN
A GLOBAL CONTEXT
1. Corporate Social Responsibility
2. Corporate Social 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 in
Governance
4. Corporate Governance
Organizations
5. Investment Promotion and
Facilitation
DMCCF-SBA- BS ACCOUNTING TECHNOLOGY
expected to; *ASSIGNMENTS *RESULTS OF ASSIGNMENTS
*CASE STUDIES *RESULT S OF CASE STUDIES
1.) describe global corporate social *ORAL RECITATIONS *ORAL RECITATION BASED ON
responsibility and relate how CSR affects RUBRICS MODEL
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 *QUIZZES *RESULTS OF QUIZZES
expected to; *ASSIGNMENTS *RESULTS OF ASSIGNMENTS
*CASE STUDIES *RESULT S OF CASE STUDIES
1.) define institutional investor; *ORAL RECITATIONS *ORAL RECITATION BASED ON
2. enumerate and explain the different RUBRICS MODEL
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;
7. address the basic questions
concerning investment promotion and
facilitation
8. cite the reasons for the enactment of
 MGT. 3 SYLLABUS DMCCF-SBA- BS ACCOUNTING TECHNOLOGY

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
3. Key Features of the Investment
Climate
4. Privatization
5. Insolvency Regimes
6. Openness to and Restrictions Upon
Foreign Investment
At the end of the Module, students are *QUIZZES *RESULTS OF QUIZZES
expected to; *ASSIGNMENTS *RESULTS OF ASSIGNMENTS
*CASE STUDIES *RESULT S OF CASE STUDIES
1.) define foreign direct investments; *ORAL RECITATIONS *ORAL RECITATION BASED ON
2. identify the types of FDI; RUBRICS MODEL
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;
6. describe the different arguments for
and against 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.

IV. COURSE POLICIES

1. Regular attendance is required of all students. Attendance is counted upon the first day of regular classes regardless of the date of the students 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) minutes is considered an absence. Three late entrances shall be counted as an absence for the purpose of record keeping.
 MGT. 3 SYLLABUS DMCCF-SBA- BS ACCOUNTING TECHNOLOGY

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

V. 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: Noted by: Approved:

EARL RUSSELL S. PAULICAN, REB RACHELL-ANN B. BULJATIN, CPA DR. DINO JOEY CORDOVA
INSTRUCTOR OIC- DEAN SBA VP- ACADEMIC AFFAIRS/DEAN OF INSTRUCTION