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)