ABM 12 BESR ABM Q1-Week 2 - For Teacher

FAIRNESS, ACCOUNTABILITY,
TRANSPARENCY AND STEWARDSHIP IN

BUSINESS AND NON-PROFIT
ORGANIZATION
for Business Ethics and Social Responsibility
Senior High School (ABM)
Quarter 1 / Week 2
1
FOREWORD
This Self-Learning Kit for Business Ethics and Social Responsibility

explores all concepts necessary to deal the basic understanding of
the mechanism in business.
This gives students a strong knowledge of general ethical
principles as applied to the special situation of business and the ability
to make judgment.
It is aligned with the BEC of the Department of Education
following the prescribed MELCs (Most Essential Learning
Competencies.
It has the following features proven to be valuable aids to
learning in the core principles of business.
What happened
This section contains pre-activities like pretest that awaken the
minds of the learners that will motivate them to learn.
What I Need To Know? (Discussion)
This section includes the definition of the core principles as
observe in business. Each one is properly define and explain that
clearly emphasizes the applicable judgment in the field of business.
What I have Learned? (Evaluation/Post Test)
The exercises contained in this section are guaranteed to build
the students competence and basis of learners’ areas of strengths
and difficulties.
2
OBJECTIVES:
K. Define the meaning of fairness, accountability and
transparency, and stewardship
S. Discuss the relationship of fairness, accountability,
transparency and stewardship with ethical businesses
A. Appreciate the core principles of fairness, accountability,
and transparency and stewardship in the real life situation
LEARNING COMPETENCY:
Illustrates how fairness, accountability, transparency, and
stewardship is observed in business in business and non-profit
organization (ABM_ESR12IIId-1.4; ABM_ESR12IIId-1.5)
I. What Happened
PRE- TEST
Instruction: Read each item carefully and use a separate sheet of
paper to write your answers.
True or False
1. To be accountable is to be liable to explain or justify one’s actions and
decisions.
2. Holding to account is the process of requiring explanation and
justification, but it is also about testing, forming a judgment and if
necessary, taking actions.
3. Fairness is the quality of making judgments that are free from
discrimination.
4. Transparency is essential in building families, and through families, in
strenthening civil society as a whole.
5. Bribery is ethical, taking or receiving something with the intention of
influencing the recipient
3
II. What You Need to Know
DISCUSSION
Notions of Accountability, Fairness, and Transparency
Business leadership affects the moral capability and performance of

organizations. Business leaders influence the scope and character of
formal ethics and programs and the integration of ethics into everyday
organizational life. However, most practicing business leaders in most
countries most of the time are not held accountable for dysfunction moral,
social and environmental performance.
The Four Key Dimensions of Integrity Capacity
Process These should present challenges for

business leaders so that they
Judgment become more aware of moral
concerns and thus respond
Development more effectively to the problems that
arise.
System
4
ACCOUNTABILITY
Why is Accountability important?
Accountability structure is the most important aspect of prevention

and detection of corruption. A civil society organization without proper
accountability system is fragile and open to rumors and mismanagement
and abuse of power.
Accountability: What It Is:

 To be accountable is to explain or justify one’s action and decisions.
 Accountability is the process of explanation and justification.
 Holding to account is the process of requiring explanation and, but it is
also about testing, forming a judgment, and if necessary, taking
action.
 Accountability implies responsibility it is reasonable only to hold people
to account for those things for which they are responsible
Accountability: What It Is Not:

 It is not synonymous with responsibility.
 It does not imply a management relationship.
 It is not a “one off” annual event.
 It is not the same as appraisal.
 It is not about confrontation, “putting someone in his place” or
“giving him a hard time”.
Accountability Structures
Accountability is the ability to account for your actions and
performance to your stakeholders. Accountability includes the fact that
persons (your stakeholders) are willing and able to hold you accountable.
5
FAIRNESS
 Fairness - in the context of a business of organization involves balance of the
interests involved in all decision-making including any decisions related to
hiring, firing (including the investigatory process), and the compensation and
rewards.
 Overall, fairness has to do with justice, which is to give to another that which
is due him/her. Justice: (1) looks at the balance of benefits and burdens
distributed among members of a group, and/or (2) can result from the
application of rules, policies, or laws that apply to a society or a group. In
general, the just results of actions override utilitarian results.
TRANSPARENCY
 Transparency
 is the extent to which investors have ready access to required financial
information about company, such as price levels, market depth and
audited financial reports.
 helps reduce price vitality, because all the market participants can base
decisions of value in the same data.
 is an issue that often emerged in the documents by Pope Benedict XVI.
Caritas in Veritate (CV) referred to transparency seven times.
 intrinsic or ethical salience: individual level
 instrumental salience: organizational and social levels.
THE RELATIONSHIP OF FAIRNESS, ACCOUNTABILITY,TRANSPARENCY,

STEWARDSHIP, WITH ETHICAL BUSINESS
Scholars have recently considered ethical leadership from a new angle

by examining servant leadership. Servant leaders go beyond their own self-
interest and focus on opportunities to help followers grow and develop. They
do not use power to achieve ends; they emphasize persuasion. Characteristics
behaviors include listening, emphatizing , persuading, accepting stewardship,
and actively developing followers potencial.
6
What is the relationship between accountability and stewardship?
In the context of a company, it means holding the directors who manage

the company responsible for explaining their actions to the shareholders who
own the company. Stewardship is when a person is responsible for taking care
of something on behalf of another.
III. What Have I Learned
EVALUATION:
Test I. Identify what is being asked. Choose your answer from the words inside
the box. Use a separate paper in answering.
Fairness Technical Skills Conceptual Skills Accountability

Transparency Human Skills Stewardship
1. The process of explanation and justification implies responsibility.

2. The ability to account for your actions and performance to your
stakeholders.
3. The ability to understand, communicate with, motivate, and support other
people.
4. The quality of making judgments that are free from discrimination.
5. The one accountable or liable to explain or justify ones
actions and decisions.
6. The principle of an organization aims at providing information about
activities and governance to stakeholders that is accurate, complete and
made in a timely way.
7. Has become and increasingly popular word in the recent time that is used
and sometimes misused by both scholars and practitioners.
8. It has to do with justice, which is to give to another that what is due to him.
9. It is an issue that often emerged in the documents by Pope
Benedict XVI.
10. A person responsible for taking care of something on behalf of another.
7
DEPARTMENT OF EDUCATION
SCHOOLS DIVISION OF NEGROS ORIENTAL
SENEN PRISCILLO P. PAULIN, CESO V

Schools Division Superintendent
FAY C. LUAREZ, TM, Ed.D., Ph.D.

OIC - Assistant Schools Division Superintendent
Acting CID Chief
ADOLF P. AGUILAR
NILITA L. RAGAY, Ed.D.

ROSELA R. ABIERA
Education Program Supervisor – (LRMS)
ARNOLD R. JUNGCO
Education Program Supervisor – (SCIENCE & MATH)
MARICEL S. RASID
Librarian II (LRMDS)
ELMAR L. CABRERA
PDO II (LRMDS)
MARIA ACENITH D. PASTOR

Writer
RADHIYA A. ABABON
Lay-out Artist
_________________________________
ALPHA QA TEAM
LITTIE BETH S. BERNADEZ
MERCYDITHA D. ENOLPE
RONALD TOLENTINO
DIDITH T. YAP
BETA QA TEAM
ELIZABETH A. ALAP-AP
EPIFANIA Q. CUEVAS
NIDA BARBARA S. SUASIN
VRENDIE P. SYGACO
MELBA S. TUMARONG
HANNAHLY I. UMALI
DISCLAIMER
The information, activities and assessments used in this material are designed to provide accessible
learning modality to the teachers and learners of the Division of Negros Oriental. The contents of this module are
carefully researched, chosen, and evaluated to comply with the set learning competencies. The writers and
evaluator were clearly instructed to give credits to information and illustrations used to substantiate this material.
All content is subject to copyright and may not be reproduced in any form without expressed written consent from
the division.
8
SYNOPSIS AND ABOUT THE AUTHOR
This Self-Learning Kit (SLK) ANSWER KEY
talks about the core principles of 10. Stewardship
business. It includes fairness, 9. Transparency
accountability, transparency 8. Fairness
and stewardship. 7. Transparency
6. Transparency
In this SLK not only the 5. Accountability
principles of business is being

4. Fairness
3. Human Skills
presented but also positive 2. Accountability
outlook, skills and interest in life to 1. Accountability
become a well- developed
individual.
AUTHOR
MARIA ACENITH D. PASTOR received her
Certificate of Professional Education last March 2014
at St. Francis College of Guihulngan, Guihulngan City,
Negros Oriental. She was a graduate of Bachelor of
Science in Commerce major in Business Administration
at University of San Jose- Recoletos, Cebu City in 1999.
She is pursuing her Master’s Degree major in
Administration and Supervision at STI West Negros , in
Bacolod City, Negros Occidental. She is currently
teaching at Demetrio L. Alviola National High School,
Bindoy Negros Oriental handling Accountancy,
Business and Management (ABM) subjects. She is also
a Grade 12- ABM adviser, the Career Guidance and
GAD coordinator of the said school.
9
REFERENCES
Raceles, A. 2017. Business Ethics and Social Responsibilty. Quezon City: Rex
Bookstore
Core principles of fairness, accountability, and transparency. Retrieved from

https://www.coursehero.com/
Ethics and social responsibility unit 120190708. Retrieved from

https://www.academia.edu/
10

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FAIRNESS, ACCOUNTABILITY,

TRANSPARENCY AND STEWARDSHIP IN

This Self-Learning Kit for Business Ethics and Social Responsibility

Business leadership affects the moral capability and performance of

The Four Key Dimensions of Integrity Capacity

Process These should present challenges for

Accountability structure is the most important aspect of prevention

Accountability: What It Is:

Accountability: What It Is Not:

THE RELATIONSHIP OF FAIRNESS, ACCOUNTABILITY,TRANSPARENCY,

Scholars have recently considered ethical leadership from a new angle

In the context of a company, it means holding the directors who manage

III. What Have I Learned

Fairness Technical Skills Conceptual Skills Accountability

1. The process of explanation and justification implies responsibility.

SENEN PRISCILLO P. PAULIN, CESO V

FAY C. LUAREZ, TM, Ed.D., Ph.D.

NILITA L. RAGAY, Ed.D.

MARIA ACENITH D. PASTOR

principles of business is being

Core principles of fairness, accountability, and transparency. Retrieved from

Ethics and social responsibility unit 120190708. Retrieved from

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