BATANGASSTATEUNIVERSITY

JPLPC Malvar
Bachelor of Science in Business Administration

CASE STUDY ON GOOD GOVERNANCE AND SOCIAL

RESPOSIBILITY

A Case Study
Presented to the Faculty of
College of Accountancy, Business, Economics and International Hospitality
Management - Graduate School
Batangas State University

In Partial Fulfillment
of the Requirements for
Good Governance and Social Responsibility

By :

Libang, Henryson R.

May 25, 2019

Case Study
 BATANGASSTATEUNIVERSITY
JPLPC Malvar
Bachelor of Science in Business Administration

Case I
THE CONFUSED ACCOUNTANT

Yvonne Pillar is a young accountant who came from a poor family. She

was recently hired by a big company called Two-bow-Mine Co. When it was time

to audit the books of the company, Yvonne was instructed by her boss to

manipulate the numbers in order to reduce the taxes the company will have to pay

the government. The company official said that if she would not heed the

command, she would be terminated and “Obey first before you complain”.

The employment condition that time was really tight and the chances of finding

another job are very minimal.

Questions:

1. Is the instruction of the boss to manipulate the numbers during audit legal?

Explain why yes or why not.

2. Can the accountant accuse the boss for bribery? Why or why not?

3. If you were Yvonne Pillar, will you obey the command of the boss? Why

yes or why not?

4. When the instruction is within the prescribe duties, are you morally

obligated to follow an order of the boss? Explain why or why not?

5. Since the boss wants to manipulate the numbers during the audit? Could

this mean that there’s an issue under caveat emptor? Explain why yes or

why not?

Case Study
 BATANGASSTATEUNIVERSITY
JPLPC Malvar
Bachelor of Science in Business Administration

6. Who do you think are the government agency to investigate whether there

is a violation regarding the said case?

7. In this case, do you see anything good that might address how the boss

governs Yvonne Pillar? Do you see any social responsibility concern in the

case of Yvonne manipulating records to lessen taxes?

Case Study
 BATANGASSTATEUNIVERSITY
JPLPC Malvar
Bachelor of Science in Business Administration

Case II
THE BANK DEPOSITOR

A depositor entered into a trust agreement with a commercial bank under clear

and certain terms that would carry an interest at net rate of 8.6 %. The branch

manager of the bank assured him that his deposit amounting 1 million is very safe,

income generating, and income-derived is tax free. However, he was not furnished

a single piece of document except official receipt for P 1 million. The trust

agreement which the branch manager made him sign in blank piece of paper was

given to him only after he made stern demand for copies of documents relative to

his deposit. He was not informed in what manner his money is being used by the

bank, making him believed that it is just an ordinary deposit. Even the trust

agreement did not name who the beneficiary of the alleged trust will be. But while

the copies of the documents given to him do not bear his conformity, those filed

with the Bangko Sentral ng Pilipinas (BSP) have his alleged signature.

The depositor is demanding the return of P 1 million from the commercial

bank where he placed the amount under a trust agreement. The depositor, through

his lawyer, filed letters of complaint with the department of Thrift bank and Non-

Thrift Bank financial Institution of BSP. No action has been taken despite the

department’s lawyer who told the complainant that the bank has answered initial

complaint.

Case Study
 BATANGASSTATEUNIVERSITY
JPLPC Malvar
Bachelor of Science in Business Administration

To date, however, the complainant has not been furnished copy of such reply.

This, allegedly, gives the depositor the notion that the erring bank enjoys the

protection of some BSP officials.

Questions:

1. What is/are ethical issues and problems in the corporate world being found

in the case? Name and explain why the ethical issue/s can be incorporated

in the case.

2. What particular moral principle is being violated in this case? In the action,

implementation, or performance of the branch manager and officials of

BSP in accordance with their duties? Did they carry out their functions

uprightly and morally?

3. Is their issues found on the way BSP governs the banking and finance

industry in this case?

4. What is the moral implication of this case that can affect banking and

finance industries?

Case Study
 BATANGASSTATEUNIVERSITY
JPLPC Malvar
Bachelor of Science in Business Administration

Case III
THE REPORTERS NOTE-BOOKED

MANILA, Philippines – Reporter and news anchor Gretchen Fullido on

October 5 became one of the first news personalities to speak up against sexual

harassment in Philippine media.

In a criminal complaint she filed with the Quezon City Prosecutor's Office,

Fullido, who covers the entertainment industry for ABS-CBN, accused her former

boss, ex-TV Patrol supervising producer Cheryl Favila, and segment producer

Maricar Asprec of sending her text messages with sexual innuendos and requests

for favors that she deemed were sexual in nature.

The two have denied the allegations.

Fullido said her rejection of Favila's supposed sexual advances negatively

affected her work on TV Patrol. She said that she initially decided against

speaking out because being "a mere subordinate," she "wanted to keep the peace in

her workplace.”

Favila and Asprec, in public statements, rejected Fullido's accusations and

insisted they were not in a position of power over her. The reporter is not a victim

but a "clever user and manipulator," they claimed.

Case Study
 BATANGASSTATEUNIVERSITY
JPLPC Malvar
Bachelor of Science in Business Administration

The complaint originally stemmed from an investigation that ABS-CBN

conducted in the first half of the year, triggered by Fullido's decision to lodge

sexual harassment charges against the two with the company.

After a probe, the media giant in July 2018 dismissed Fullido's complaint,

citing the reporter's admission that neither Favila nor Asprec "demanded,

requested or required any sexual favor from her."

But ABS-CBN dismissed Favila nonetheless after finding her guilty

of gross misconduct. ABS-CBN concluded that Favila's "use of sexual-oriented

language in communicating with Fullido is inappropriate" given the two's working

relationship.

Three months later, Fullido decided to make the complaint public and bring Favila

and Asprec to court.

It's never simple

The move comes against the backdrop of the #MeToo movement worldwide and

shines a spotlight on incidents of sexual harassment that usually go unreported in

the Philippines.

Case Study
 BATANGASSTATEUNIVERSITY
JPLPC Malvar
Bachelor of Science in Business Administration

It has gained public attention and sparked discussions in circles outside the parties'

social networks.

For Nathalia Africa Verceles, director of the University of the Philippines-Center

for Women's and Gender Studies, sexual harassment should not be talked about

"very simplistically."

The issue is complex, to say the least, she said. (READ: The many faces of sexual

harassment in PH)

In the case of Fullido, what should be highlighted in a sexual harassment case are

the act itself and the allegations presented, and not whether the parties involved are

heterosexual or members of the lesbian, gay, bisexual, transgender, and queer

(LGBTQ) community, Verceles said.

Favila and Asprec are part of the LGBTQ community.

Questions:

1. Do Fullido has the right to file sexual harassment case against ex-Boss

Favila and Asprec? Is the complaint of Pulido about sexual harassment

valid or not? What are the facts that you can support to your claim as to

whether or not the complaint about sexual harassment valid?

Case Study
 BATANGASSTATEUNIVERSITY
JPLPC Malvar
Bachelor of Science in Business Administration

2. Based on your evaluation of the case and the statement being read from

above. What are the sexual advances that are being addressed by Fullido?

In your case, do you treat the act as sexual advances?

3. Is the awareness and not committing or involving to sexual harassment a

social responsibility? Explain why or why not?

4. In your opinion regarding the case of Pulido and the accused, does the

issue affect reputation of ABS-CBN? In viewers’ side, stakeholders side,

talent/ artist side and new caster side. What really is the social

responsibility of the network to viewers’, stake holders, and talent/artist?

Explain and elaborate your answer.

5. Do you believe that the governance and rules of the republic of the

Philippines to both sexes equal, fair, just, moral and ethical? Give your

personal opinion with this matter. Give example/s if possible.

Case Study
 BATANGASSTATEUNIVERSITY
JPLPC Malvar
Bachelor of Science in Business Administration

Case IV
THE SPIDER-MAN: PBA END GAME

The Philippine Cup finals received an unwanted and potentially dangerous

interruption from Spider-Man during Friday’s Game 5 at Smart Araneta Coliseum.

A spectator ran on to the court in a Spider-Man costume with 3:06 left in the game,

a Magnolia Hotshots buzzer-beating victory over the San Miguel Beermen.

The man comes from the right side and runs into San Miguel star June Mar

Fajardo at center court while holding up a sign for the crowd. Farjardo was

shaken, per a report by Jan Ballesteros at ESPN5, but did not leave the game. Two

other players were also hit while Spider-Man ran away.

The end of “The Infinity Saga” of the Marvel Cinematic Universe must have really

gotten to him.

The announcers are as amazed as everyone else — one yells “OH Spider-Man!

Who is that?” — until they turn serious and take the man to task for the act. He

was tackled by security and detained.

Photos of the man were shared on social media asking if anyone knew his name

since he refused to identify himself. Per an ESPN5 story, he is identified by police

as Paolo G. Felizarta. The 31-year-old said he didn’t see players because of the

mask.

Case Study
 BATANGASSTATEUNIVERSITY
JPLPC Malvar
Bachelor of Science in Business Administration

His rushed the court for the country’s upcoming elections May 13 and carried

cards saying “vote love” and “our future is in our hands” written in English. There

is a lot at stake in the midterm elections, including capital punishment for drug-

related crimes and a potential re-writing of the constitution.

"I just want to send a message because it's the elections," he said in Filipino. "I

just want everyone to love each other. ... My message is love so why would I hurt

him (Fajardo)? He was the one who bumped me."

PBA commissioner Willie Marcial said in a post-game press conference the league

will press charges. According to ESPN5 on Twitter, possible charges include

“alarm and scandal, grave scandal and unjust vexation.”

Fajardo hurt his jaw and urged others to avoid following the man’s lead.

"Maybe he just wants to get noticed but he did it the wrong way. I hope he's

okay, maybe he did not mean it. To the fans, do not copy what he did. I hope this

will not happen again because it's dangerous."

Game 6 of the finals is Sunday.

Questions:

1. What are your opinions based on the facts you read on the case?

Case Study
 BATANGASSTATEUNIVERSITY
JPLPC Malvar
Bachelor of Science in Business Administration

2. Is there any violation committed by the person with spider-man inspired

outfit for him to suffer in jail due to his action of entering the court,

interrupting the game and hitting June Mar Fajardo?

3. Is there any Corporate Social Responsibility the agency and PBA

commission violated based on your understanding of the case? If yes, what

are those? And if not, explain your claim.

4. What do you think is the social responsibility of the spider-man inspired

person? Is there any? Did he manifest his social responsibility based on his

action of entering the basketball court? Why or why not?

5. Is the governance and policy of PBA of punishing the person ethical, moral

and acceptable? Explain.

Case Study
 BATANGASSTATEUNIVERSITY
JPLPC Malvar
Bachelor of Science in Business Administration

Case I
THE CONFUSED ACCOUNTANT

1. No,it’s not. It’s considered as an illegal and unethical act to manipulate the
financial numbers in order to generate income and reduce company taxes.
2. No, it’s not bribery. Bribery is offering something in exchange of illegal
and dishonest act. In this case, it’s just merely abused power.
3. No, I’ll not obey his/her order. It’s okay to be terminate than to sell out my
dignity for them.
4. Yes I’m morally obligated to follow but once it is out of bound to my
scope of duty I’m not obligated to do so.
5. No, it’s not caveat emptor. It is nearly an issue of fraud.
6. FBI, they are the investigators when it comes in public corruption.
7. I haven’t seen anything good in the side of Yvonne Pillar’s boss.

Case II
THE BANK DEPOSITOR

1. The problem is that the depositor didn’t make a background check

about the commercial bank. This case can be considered as pyramiding
if he is not the only victim.
2. The bank itself violated moral principle of trust and honesty. The BSP
officials also violated their responsibilities to act for such case. BSP
officials and branch manager didn’t perform their duties to resolved the
problem of complaint.
3. Yes.
4. Dishonesty is the moral implication of this case and it will cause client
trust issues.

Case Study
 BATANGASSTATEUNIVERSITY
JPLPC Malvar
Bachelor of Science in Business Administration

Case III
THE REPORTERS NOTE-BOOKED

1. Yes Fullido has right to file sexual harassment against her bosses. It
is not stated what kind of act does the bosses did to recognized if it
is a sexual harassment or not.
2. Nothing.
3. Of course, yes. Everyone must be aware of it not just to protect
everybody but to be morally upright.
4. Yes, it will affect the reputation of ABS-CBN but the way the
station handle it will determine how much it will affect them. They
have responsibility to inform the viewers regarding what is right
between the alleged and the accused.
5. I believe that the governance and rules here in Philippines are not
unfair for both sexes. Because if it is, there will be no more partylist
that support harassments and protecting both sexes.

Case IV
THE SPIDER-MAN: PBA END GAME

1. In my opinion, what spider man done is wrong by entering the court during

the game and by hitting one of the player of the PBA.

2. Yes, obviously there is. But the way they handle the situation is so unfair.

3. Yes, he has social responsibility of behaving in right manner in such events

and he didn’t behave in such way.

4. Yes, the commission of PBA became fair for punishing spiderman inspired

person as they protect him morally,ethically and acceptable.

Case Study