GRADE 12 : BUSINESS ETHICS AND RESPONSIBILITY

Learning Competency : : Illustrate how fairness, accountability,

transparency, and stewardship are observed in business and non-profit
organizations (ABM_ESR12-IIIa-d-1.4; ABM_ESR12-IIIad-1.5).

Episode : 1
Scriptwriter : James Reymon S. Okinlay , Impasugong
National High
School, Division of Bukidnon
Length : 30 minutes
Title : The Core Principles Underlying Fairness,
Accountability, and Transparency in Business Operation and
Stewardship
Objectives :

SEGMENT 1 : INTRODUCTION

BIZ INSERT PROGRAM ID (10 SECS)

MUSIC UP FOR 5 SECS AND FADE UNDER

Good day everyone! Welcome to the world of Accountancy (SOUND

EFFECTS), Business (SOUND EFFECTS), and Management (SOUND
EFFECTS)!

Today we are having a new lesson with Business Ethics and Social
Responsibility.

We are happy in the Department of Education that you are willing to learn
amidst this pandemic. I am Sir JAMES, your partner in learning today.

TOA You can call me Sir SPY!

CROSSFADE THE PREVIOUS PART WITH AN UPBEAT MUSIC INTRO THEN

FADE-OUT FOR THE FIRST LINES OF ANCHOR.

I invite everyone to look for a study place where you can focus on listening to
 our lesson.

Do not forget to bring with you your module, answer sheets, pens, snacks,
and water because we will have a 30-minute of fun-filled activity.

Sit back (SFX), relax (SFX), and enjoy the show (SFX) because SENIOR
TOA HIGH STUDY ON AIR is coming right up!

CROSSFADE THE PREVIOUS PART WITH UPBEAT MUSIC THEN FADE OUT
FOR THE NEXT.

TOA: Our lesson for today is about The Core Principles Underlying Fairness,
Accountability, and Transparency in Business Operation and Stewardship.

Just like any other sessions we had; we shall start this with a pre-test to gauge
your knowledge about the topic today. (PAUSE MUSIC FADES IN… 5
seconds).

I would like to request you to get your pens and your answer sheets. I will be
reading each questions twice, then write your answers on your answer sheet.

Students… do not forget to label this activity as WHAT I KNOW.

ABM STRAND INFOMERCIAL

TOA:
Okay students, do you now have pens and answer sheets with you?

Then let us begin. (PAUSE) Items number 1 to 5 are a multiple-choice type of

test. Write the letter of your answer on your answer sheet. (PAUSE)

Number 1, it is the explication and justification process, A. accountability, B.

fairness, C. transparency, and D. efficiency. (REREAD QUESTION NUMBER
1.)

(PAUSE) Number 2, it is giving a person what is due to him/her, A.

accountability, B. Fairness, C. Transparency, and D. efficiency. (PAUSE)
(REREAD QUESTION NUMBER 2.)

Number 3, this act should be done accurately to the company’s investors, A.

hiring, B. reporting, C. organizing, and D. auditing. (PAUSE) (REREAD
QUESTION NUMBER 3.)
 Number 4, this approach makes a person more honest and sincere, A.
accountability, B. fairness, C. transparency, D. efficiency. (PAUSE) (REREAD
QUESTION NUMBER 4.)

Number 5, this means that the standard of judging is free from bias, A.
accountability, B. fairness, C. transparency, D. efficiency. (PAUSE) (REREAD
QUESTION NUMBER 5.)

MUSIC UP FOR 5 SECS AND FADE UNDER

TOA
Items number 6 to 15 is a True or False type of test.

Identify whether the statements are True or False.

Write your answer on your answer sheet. (PAUSE)

Number 6, When a manager is not bias, he/she is fair. (PAUSE)

(REREAD QUESTION)

Number 7, Juan showed transparency when he reimbursed his expenses

without showing official receipts. (PAUSE)
(REREAD QUESTION)

Number8, an employee is accountable to pay whatever company property

he/she has damaged or lost. (PAUSE)
(REREAD QUESTION)

Number 9, Fairness is shown when one listens to the two sides of a story.
(PAUSE) (REREAD QUESTION)

Number 10, Accountability is shown when one admits his/her mistake and is
responsible for it. (PAUSE) (REREAD QUESTION)

Number 11, Betty exercised fairness when she paid the right amount for an
item purchased. (PAUSE) (REREAD QUESTION)

Number 12, Transparency is shown when the accountant hides the records
from the other shareholders of the company. (PAUSE) (REREAD QUESTION)

Number 13, Bobby is exhibiting transparency when he holds an open bidding

for the company’s next project. (PAUSE) (REREAD QUESTION)

Number 14, Mina should pay the money collection that she lost in the
 restaurant, being the treasurer of the lending company where she works.
(PAUSE) (REREAD QUESTION)

Number 15, A boss may choose who among his employees will be given 13th-
month pay. (PAUSE) (REREAD QUESTION)

MUSIC UP FOR 5 SECS AND FADE UNDER

TOA: How was the pre-test? Are there familiar concepts you encountered?

Well, you will discover more of that later. But for now, Let’s check first the
pretest for me to know your stock knowledge in this lesson.

Number 1 is Letter A, accountability.

Number 2 is B, fairness.

Number 3 is B, reporting.

Number 4 is C, transparency.

Number 5 is B, fairness.

Number 6 is True.

Number 7 is False.

Number 8 is True.

Number 9 is True.

Number 10 is True.

Number 11 is True.

Number 12 is False.

Number 13 is True.

Number 14 is True.

And number 15 is False. (PAUSE FOR 10 SECONDS)

How many of you have scored 11 to 15? (PAUSE) Excellent performance!

Now, who scored 6 to 10? That is not bad at all. You still have a good memory
there! Then who scored 0 to
5? (PAUSE) That is all right, we will be discussing this topic even further.
 (PAUSE)

Okay, students let us take a break. We will have our formal lesson when we
after this reminder.

INSERT INFOMERCIAL COVID

TOA Welcome back students!

Let’s start our lesson.

I will be giving some scenarios and I need you to identify the given example
that depicts fairness, accountability, and transparency.

Do not worry because this is just an activity and I just want you to probe our
lesson first.

Just comment your answer in our Facebook page at 88.8 INHS FM.

Are you now ready?

Let us begin.

The first example, Mr. Rendon is an owner of a small business in

IMPASUGONG, BUKIDNON, he never misses to pay the 13th-month bonuses
to his employees as directed by the law. (PAUSE)

Second example, Engr. Mendoza is a project manager of a construction

company. Unfortunately, the project had a major break down causing the
project’s completion to delay. As the project engineer, she is solely
responsible for this setback. (PAUSE)

The last example, Mr. Rodriguez is the chief financial officer of a multi-billion
corporations in the Philippines. During a stockholder’s meeting, he opened the
books of the company’s financial position and performance to the board of
trustees for an important decision that the board needs to come up.

CROSSFADE WITH UPBEAT MUSIC TO BREAK SERIOUSNESS.

TOA Alright students, those scenarios are surely difficult to analyze.

So let us now see if you have made the correct assessment of the three
scenarios.
The first one is an example of FAIRNESS. But, what is fairness by the way?
Do you have an idea? (PAUSE)
 When you have followed a standard of judging which is exempted from bias
and prejudices, it is fairness.

Company policymakers make decisions based on the internal standards set

by the company and external requirements.

If these decisions are made in good faith by balancing the interests involved in
all decision-makers, then, we are setting an equal playing field for everyone.
No one is above or below the standards.

In our example, Mr. Rendon showed fairness to every employee when he

released the 13th-month pay for everyone. He did not miss anyone because it
is mandated by the law. Every employee must receive this benefit.

MUSIC UP FOR 5 SECS AND FADE UNDER

TOA
Now who among you There has answered accountability on the second
example? That is correct! Accountability is the explication and justification
process. It is the taking of actions if necessary, to carry out our duties and
responsibilities.

So, whenever we make decisions, it is coupled with accountability. Whether

we answer our modules or not, we are accountable for this actions.

That is also the reason why we are reprimanded by our parents or you are
being visited by our teachers at home because again we are responsible for
accomplishing the tasks given to us. Accountability is very much depicted with
our example.

Engr. Mendoza is accountable for the delay of the company’s project.

Whatever her reasons are, it is her responsibility to make sure that everything
about the project is on track. Anything that causes delay is under her duty to
make ways to correct it.

VOLUME UP TO SEPARATE THE PREVIOUS PART AND THE NEXT PART THEN
VOLUME DOWN.

TOA
Those are Fairness and Responsibility. We still have transparency. But before
we continue, just like our sessions before,

I want you to have a mini energizer to stretch those muscles up and to avoid
exhaustion. (PAUSE)
 Please stand for a while and follow my instructions. (PAUSE) Now, raise both
your arms and try to reach the ceiling in 8, 7, 6, 5, 4, 3, 2, 1. Another stretch?
(PAUSE)

Now, keep your feet apart from each other as wide as your shoulder. Try to
reach the ground with your hands as far as you could in 8, 7, 6, 5, 4, 3, 2, 1.
(PAUSE)

How was that? If you have your water or your favorite drink with you, take
them to replenish your lost energy because we will continue our discussion in
a bit.

MUSIC UP FOR 3 SECS AND FADE UNDER

TOA
To continue our discussion,

the third example depicts transparency.

On a personal level, it is considered as an individual or ethical salience as an

important feature of the relational dimension of a person.

This makes a person more honest and sincere in his or her relationships. On
the other hand, organizationally speaking, the instrumental salience of
transparency is identified as an important mechanism for ensuring social
responsibility.

In our example, the open process of decision-making such as hiring opens an

equal playing field to anyone interested in applying. The hiring company
shows transparency by giving all the applicants the chance to be hired.

MUSIC UP FOR 3 SECS AND FADE UNDER

TOA
So, to sum up everything we have tackled in this session, let us recall first
before jumping to our activity. (PAUSE)

We discussed that fairness is a standard of judging which is exempted from

bias or prejudices. Accountability on the other hand is the obligation to
demonstrate that work has been carried out by agreed rules and standards.

We also talked about transparency to be the intrinsic or ethical salience as an

important feature of the relational dimension of a person. (PAUSE)

Prepare your modules, answer sheets, and pens because we will have an
activity after this short reminder.
INSERT INFOMERCIAL

TOA
Welcome back students!

Now, we will start our activity.

Do not worry because this activity is found in your modules titled, What’s
More, Letter A. (PAUSE)

Are your answer sheets and pens with you? Let us begin.

Here is the instruction: classify each situation whether it shows fairness,

accountability, or transparency by putting a check in the proper column. An
example is given in your module. Write your answers on a separate sheet of
paper. (PAUSE)

1. While fixing his table, Arthur accidentally dropped the electronic calculator
provided by the company. (PAUSE)

2. XYZ Enterprises gave all its employees 13th-month pay. (PAUSE)

3. Sonia and Rita fought inside the office. Hence, both were suspended for
three days. (PAUSE)

4. The cashier took her noon break but forgot to lock her drawer. To her
dismay, all her collections the whole morning were stolen. (PAUSE)

5. The book of sales of XYZ Corporation is open for those who are interested.
(PAUSE)

6. The employee discovered that his/her salary was short by P1,000 and
asked the payroll officer who, in turn, showed him/her the records. (PAUSE)

7. The purchaser of the company paid the exact amount for the
supplies. (PAUSE)

8. The teller was short by P2,000. (PAUSE)

9. The driver forgot to get the baggage. (PAUSE)

10. The boss shows the receipt to the accountant. (PAUSE) After writing your
answers, please do not forget to write your name and your section for
reference. Also, include in writing the date of accomplishment of this activity.

MUSIC UP FOR 3 SECS AND FADE UNDER

TOA
Place your answer sheets in your plastic envelope together with your module
to avoid loss.

Remember to keep your modules in a safe and dry place. Should you have
any questions, contact your subject teacher during work hours.

Their numbers are in the Weekly Home Learning Plan. Lastly. Keep yourself
and your family safe. Avoid going out for unnecessary things.

Instead, work ahead of time with your modules. (PAUSE) On behalf of the
production team of RBI TEAM of IMPASUGONG NATIONAL HIGH SCHOOL
Division of
BUKIDNON, thank you very much for joining our session today.

This has been Sir JAMES REYMON OKINLAY, your partner in learning for
today.

I hope to be with you again for another edition of the SENIOR HIGH STUDY
ON AIR!

BIZ INSERT RO ADOBE PROGRAM ID

MUSIC UP FOR 5 SECS AND FADE UNDER …. FADE OUT

#END#