Accountancy, Business and Management
Lesson Plan in Business Ethics and Social Responsibility
CONTENT STANDARD: The Role of Business in Social and Economic Development
PERFORMANCE STANDARD: Craft simple “Codes of Ethics” or “Codes of Right Conduct”
LEARNING COMPETENCIES: Distinguish between good policies/ practices and morally
unacceptable policies/practices
CODE: ABM_ESR12-IIIa-d-1.6
I. OBJECTIVES
At the end of the lesson, the students should be able to;
a. Distinguish between good business practices and morally unacceptable
practices
b. Justify the goodness and unacceptability of the practices
c. Demonstrate good practices and morally unacceptable practices through role
playing
II. SUBJECT MATTER : Distinguish between Good Practices and Morally
Unacceptable Practices
References: Fr. Floriano C. Roa, 2011, Business Ethics and Social Responsibility
2nd Edition, Rex Bookstore, Inc.
Materials: Meta cards, marking pen, colored paper, masking tape
Value focus: Critical-thinking
Integration: Collaborative
III. INSTRUCTIONAL PROCEDURE
A. Activities
Preliminaries
Prayer
Greetings
Checking of Attendance
Checking of Assignments
Setting of Classroom Standard
Review
Overview of the previous topic: Observations on business practices.
Motivation
A specific scenario in the workplace will be portrayed by the teacher in
front of the class. The learners will then identify what is the scenario all
about. The scenario portrays morally unacceptable practice.
Lesson Proper
Activity 1: Word Picture
(Pictures will be shown to the learners. The pictures depict the good practices
and morally unacceptable practices in business organizations. The learners
will then give their ideas on each picture. The teacher-facilitator will show the
pictures one by one.)
Instructions:
1. The class will be divided into six (6) groups.
2. Each group will be given meta cards.
3. Each group will distinguish between good business practices and
morally unacceptable practices
Analysis
Based on the picture presented, can you distinguish if the picture is
a good business practice or morally unacceptable practice?
B. Abstraction
Distinguish between good business practices and morally
unacceptable practices
C. Application / Drill
Activity 2: ROLE PLAY: Sine Moto!
Instructions:
1. The class will be divided into six (6) groups.
2. Each group will role play based on their analysis on what is a good
business practice or morally unacceptable practice
3. Each group will choose a narrator.
4. The groups will be given 5 minutes to prepare for their presentation.
5. Each group will be given 2 minutes for presentation.
IV. ASSESSMENT
Good Practice or Morally Unacceptable practice
1. A motorist offers a certain amount of money to a police officer in order not to be
issued a ticket for overspending
Answer. Morally Unacceptable
2. A construction company sharing percentage of its income to a civil servant in order to
win a contract
Answer: Morally Unacceptable
3. A company makes false statement or misrepresents the product, e.g., the picture
presented in the advertisement is different from the actual product
Answer. Morally Unacceptable
4. Both buyer and seller agreed to the exchange without unusual constraints.
Answer: Good practice
V. ASSIGNMENT/AGREEMENT
Written Assignment: What are the theories of Business Ethics?
Prepared by:
