S4 BBA Fin

BBA Fin - Course Code Course: BBA4CJ208 - Corporate Governance & Business Ethics - Semester 4 

This course focuses on developing a strong understanding of cost, revenue, and profit in a business, as well as recording and interpreting financial data. It provides students with the necessary knowledge and skills to communicate effectively using financial data. 

I Theory and Practice of Corporate Governance 

1. Corporate Governance: Meaning, Objectives, Need, Importance & Principles 

2. Corporate Governance and Organization Success, Corporate Structure, and its Evolution 

3. Characteristics of Corporations, Factors influencing Corporate Governance, Ethical issues of Corporate Governance 

4. Role, Responsibilities and Powers of the Board of Directors 

5. Corporate Management Committee and Divisional Management Committee: India and International Codes of Corporate Governance in the Global Context 

6. CII Code on Corporate Governance: Features 

7. Various Corporate Governance Forums – CACG, OECD, ICGN and NFCG 

8. Models of Corporate Governance (Anglo-American, Japanese, German & Indian) 

9. Theories of Corporate Governance (Agency, Political, Stakeholder, Legitimacy, Resource Dependency, Stewardship & Social Contract Theory) 

10. Sarbanes Oxley Act of 2002 

II Corporate Governance and Social Responsibility 

11. Corporate Social Responsibility: Definition, Nature, Levels, Phases, Approaches & Principles 

12.  Indian Models – Dimensions - Public Sector Governance 1

13. Internal control and Review: Management Control Systems in Corporate Governance 

14. Internal Control, Audit and Compliance in Corporate Governance 

15. Internal Control and Reporting - Management Information in Audit and Internal Control 

16. Corporate Social Reporting - Objectives of Corporate Social Reporting 

M3 Business Ethics and Values 

U1 

Business Ethics – Meaning, Significance, Scope 

16 Ethical Decision Making: Decision Making (Normal Dilemmas and Problems): (I) Utilitarianism (J. Bentham and J.S. Mill), (II) Deontology (I. Kant) Virtue Ethics (Aristotle) 

17 Ethics Theories: Consequential (Egoism, Utilitarianism) and Other Non-Consequential Theories

20 Ethics Training Programme - Practical Concepts related to Business Ethics, Morals & Values  

U2 

19 Unethical Practices in Business, Business Ethics in India 

Factors responsible for Ethical and Unethical Business Decisions 

21 Comparison and Types, Types of Ethical Dilemmas 

U3

15 Professional Practice and Codes of Ethics, Conflicts of interest and the Consequences of Unethical behaviour - Corporate Ethical Leadership 

18 Values: Meaning, Types of Values - Distinction between Values and Ethics 

19 Kohlberg’s six stages of moral development (CMD) 

U4

20 Ethics in HRM - Importance, Managing Ethical issues in HRM - Competitors; 21 Marketing Ethics- Importance, Ethical Issues in Marketing, Ethical Behaviour in Relation to Suppliers; 22 Ethics in Finance and Accounts. 

IV Ethical Decision Making, Indian Ethos 

19 Meaning, Nature of Ethical Decision Making, Process, Problem Identification, Clarifying Goals, Identifying the Desired Facts, Developing Options based on Objectives, Analysis of Various Options, Testing the Options, Making Decisions and Implementation Phase 

20 Factors influencing Ethical Decision Making- Individual influences (Age & Gender, National and Cultural Characteristics, Education & Employment, Psychological Factors, Personal Values, Personal Integrity, and Moral Imagination) - Situational Influences- (Issue related factors and Context related factors) 

21 Ethical Characteristics of Professionalism - Social and Environmental Issues in the Conduct of Business 

22 Corporate Value and Ethical Decision Making 

23 Need, Purpose & Relevance Indian Ethos: Need, Purpose & Relevance of Indian Ethos; Salient Feature (Brain Stilling, Total Quality Mind, Intuition, Intellectual Rational Brain V/s Holistic-Spiritual Brain) 

V Open Ended Module 

• Collect the report on CSR activities of various companies, submit the report and encourage presentation of the same. 

• Collect information about the relevant values as practiced by corporate / business leaders and their role in empire-building.