COMMERCIAL KNOWLEDGE & ETHICS
Course Code: 21BCP-0CK22T Credits: 04
COURSE OBJECTIVE: To familiarize the students with the understanding of issues and
practices of corporate governance and Corporate Social Responsibility in Indian and Global
context.
COURSE OUTCOMES:
The learning outcomes that students are expected to achieve in this course include
CO 1-To Distinguish between ethical and other types of values
CO 2-To recognize ethical considerations and values relevant to business activity
CO 3-To evaluate common beliefs about ethics—especially common beliefs about the role
of ethics in business
CO 4-To evaluate the ethics of particular business decisions and general practices in business
COURSE CONTENTS: Total Lecture Hours (40 Hours)
MODULE 1:
Introduction to Business Ethics The nature, purpose of ethics and morals for organizational
interests; Ethics and Conflicts of Interests; Ethical and Social Implications of business
policies and decisions; Corporate Social Responsibility; Ethical issues in Corporate
Governance
MODULE 2:
Environment issues Protecting the Natural Environment – Prevention of Pollution and
Depletion of Natural Resources; Conservation of Natural Resources
MODULE 3:
Ethics in Workplace Individual in the organization, discrimination, harassment, gender
equality. ; Ethics in Marketing and Consumer Protection Healthy competition and protecting
consumer’s interest
MODULE 4:
Ethics in Accounting and Finance Importance, issues and common problems
PEDAGOGY:
Primarily class lectures followed by question-answer sessions/ class tests/ assignments/
interactive sessions, reading of texts, compositions, case study would be used as an important
pedagogy.
TEXT & REFERENCES:
Text:
Bhanu Murthy, K. V. and Usha Krishna, Politics Ethics and Social Responsibilities of
Business, Pearson Education, New Delhi.
J. P. Sharma Corporate Governance, Business Ethics & CSR, Anne Books Pvt. Ltd., New
Delhi.
Christine A Mallin, Corporate Governance (Indian Edition), Oxford University Press, New
Delhi.
J.P. Sharma, Corporate Governance and Social Responsibility, Taxman, New Delhi
References:
Bob Tricker, Corporate Governance-Principles, Policies, and Practice (Indian Edition),
Oxford University Press, New Delhi.
Andrew Crane Dirk Matten, Business Ethics (Indian Edition), Oxford University Press,
New Delhi.
Daniel Albuquerque, Business Ethics, Principles and Practices (Indian Edition), Oxford
University Press, New Delhi.
Michael Blowfield, Alan Murray, Corporate Responsibility-A Critical Introduction,
Oxford University Press, New Delhi.
Francesco Perrini, Stefano, Antonio Tencati, Developing Corporate Social Responsibility-
A European Perspective, Edward Elgar
Readings:
Sir Adrian Cadbury Committee (UK), 1992, OECD principles of Corporate Governance,
1999 and Sarbanes-Oxley (SOX) Act, 2002 USA.
Corporate Scandal: Maxwell Communication Corporation and Mirror Group
Newspapers (UK), Enron (USA), World.Com (USA), Andersen Worldwide (USA) and
Vivendi (France).
Statutory Committees of Board -Remuneration Committee, Nomination Committee,
Compliance Committee, Shareholders Grievance Committee, Investors Relation
Committee, Investment Committee, Risk Management Committee, and Audit
Committee.
TOTAL MARKS: 100
II Course Assessment Components
This course is of 100 marks and will have the following assessment components. Final
Grades will be based on the relative performance of a student in the class
Mid Semester Quiz(s)/ Presentation Assignment(s
Attendance Total
Examination (s) )
15 15 5 5 40
End Semester Examination 60
100
Course Outcomes to Program Outcomes Mapping Matrix
PO’s (Program Outcomes)- At the end of the program the students will be able to:
Apply the knowledge of mathematics, accounting and finance for solving
PO-1
complex accounting and management problems.
PO-2 Demonstrate ethical and socially responsible behavior.
Create relevant, complete and accurate financial statements and information
PO-3 reports using the appropriate accounting principles to provide information to
measure the entity’s performance.
Interpret financial statement and organizational results to enhance the entity’s
PO-4
decision-making performance.
Showcase the knowledge of financial, managerial, tax, auditing, and
PO-5
international accounting principles and practices.
PO-6 Demonstrate an appreciation of the broad environment in which business
operates.
Develop critical thinking, quantitative reasoning, written, and oral
PO-7
communication.
Course
Programme Outcomes POs
Outcomes(COs)
PO PO
PO1 PO3 PO4 PO5 PO7
2 6
CO1 M M H H M H H
CO2 M M H H H H M
CO3 H H H H H H H
CO4 H M H H H H H
Where H= High relationship (covers up to 75-95% of the desired outcome); M=Medium
(covers up to 50 to 75%); L=Low (covers up to 10-50% of the desired outcome)
