Rayat Shikshan Sanstha’s

Karmaveer Bhaurao Patil College Vashi, Navi Mumbai

Autonomous College
[University of Mumbai]
Syllabus for Approval
Sr.
Heading Particulars
No.
M.Com Part-I. Sem.-I
1 Title of Course Business Ethics and Corporate
Social Responsibility
Eligibility for
2 B.Com Degree
Admission
3 Passing Marks
Ordinances/Regulations
4
(if any)
5 No. of Years/Semesters One year/Two semester
6 Level U.G.
7 Pattern Semester
8 Status Revised
To be implemented
9 2018-2019
from Academic year

1
 AC-2.9 01/09/2018
Item No-

Rayat Shikshan Sanstha’s

KARMAVEER BHAURAO PATIL COLLEGE, VASHI.
NAVI MUMBAI
(AUTONOMOUS COLLEGE)
Sector-15- A, Vashi, Navi Mumbai - 400 703

Syllabus for M.Com Part-I. Sem.-I Business Ethics and

Corporate Social Responsibility

Program: B.Com.

Course: M.Com Part-I. Sem.-I Business Ethics and Corporate

Social Responsibility

(Choice Based Credit, Grading and Semester System

with effect from the academic year 2018‐2019)
2
PROGRAMME OUTCOMES
Apply the knowledge of accounting fundamentals, mathematics, social sciences and
computer specialization to the solution of complex accounting and management
problems.
Create ,select and apply appropriate techniques, resources and modern accounting,
statistical and managerial tools to solve the accounting and management problems.
Design solutions for economic and business problems.
Identify , formulate and analyze socio-economic problems to arrive at substantiated
conclusions using the fundamental principles of accountancy , management and other
social sciences.
Apply reasoning informed by the contextual knowledge to assess societal ,
economical and business issues and responsibilities relevant to the professional
accounting practice.
Function effectively as an individual and as a member or leader in teams and in
multidisciplinary settings.
Apply ethical principles and commit to professional ethics and responsibilities and
norms of the accounting practices.
Demonstrate knowledge and understanding of management principles and apply these
to one’s own work as a member and leader in a team. Manage projects in
multidisciplinary environment.
Recognize the need for and have the preparation and ability to engage in independent
and lifelong learning.
Apply basic mathematical and statistical skills necessary for analysis of problems in
economics actuarial studies , accounting , marketing , management and finance.
Use research based knowledge including design of tools , analysis and interpretation
of data and synthesis of the information to provide valid conclusions .

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 Rayat Shikshan Sanstha’s
Karmaveer Bhaurao Patil College, Vashi
Two Years Full Time Post Graduate Programme.
Semester Pattern with Credit System
Structure For M.Com II
Sem Course Type Course Title W Cr. C TE Total
L E
I UGCOM101 Strategic Management
Core Courses (CC) 4 6 40 60 100

Core Courses (CC) UGCOM102 Economics for Business 4 6 40 60 100

Decisions

Core Courses (CC) UGCOM103 Cost and Management 4 6 40 60 100

Accounting

Core Courses (CC) UGCOM104 Business Ethics and 4 6 40 60 100

Corporate Social
Responsibility

24
II Core Courses (CC) UGCOM201 Research Methodology for
Business 4 6 40 60 100

Core Courses (CC) UGCOM202 Economics for Business 4 6 40 60 100

Decisions
Macro Economics concepts
and
Applications

Core Courses (CC) UGCOM203 Corporate Finance 4 6 40 60 100

Core Courses (CC) UGCOM204 E-Commerce 6

24

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 Business Ethics and Corporate Social Responsibility

Sr. No. Topics No of lectures

Module1 Introduction to Business Ethics 15

Module 2 Indian Ethical Practices and Corporate 15
Governance

Module 3 Introduction to Corporate Social 15

Responsibility

Module 4 Areas of CSR and CSR Policy 15

Course Outcomes:

1. To familiarize the learners with the concept and relevance of Business Ethics in the
modern era
2. To enable learners to understand the scope and complexity of Corporate Social
responsibility in the global and Indian context

Module Topics No. of

Lectures
1 Introduction to Business Ethics 15
Business Ethics – Concept, Characteristics, Importance and Need for
business
ethics. Indian Ethos, Ethics and Values, Work Ethos,
• Sources of Ethics, Concept of Corporate Ethics, code of Ethics-
Guidelines for
developing code of ethics, Ethics Management Programme, Ethics
Committee.
• Various approaches to Business Ethics - Theories of Ethics- Friedman’s
Economic
theory, Kant’s Deontological theory, Mill & Bentham’s Utilitarianism
theory
• Gandhian Approach in Management and Trusteeship, Importance and
relevance of
trusteeship principle in Modern Business, Gandhi’s Doctrine of Satya
and Ahimsa,
• Emergence of new values in Indian Industries after economic reforms of
1991
5
 2 Indian Ethical Practices and Corporate Governance 15
• Ethics in Marketing and Advertising, Human Resources Management,
Finance and
Accounting, Production, Information Technology, Copyrights and
Patents
• Corporate Governance: Concept, Importance, Evolution of Corporate
Governance,
Principles of Corporate Governance,
• Regulatory Framework of Corporate Governance in India, SEBI
Guidelines and
clause 49, Audit Committee, Role of Independent Directors, Protection
of Stake
Holders, Changing roles of corporate Boards.
• Elements of Good Corporate Governance, Failure of Corporate
Governance and its
consequences
3 Introduction to Corporate Social Responsibility 15
Corporate Social Responsibility: Concept, Scope & Relevance and
Importance of
CSR in Contemporary Society.
• Corporate philanthropy, Models for Implementation of CSR, Drivers of
CSR,
Prestigious awards for CSR in India.
• CSR and Indian Corporations- Legal Provisions and Specification on
CSR, A Score
Card, Future of CSR in India.
• Role of NGO’s and International Agencies in CSR, Integrating CSR into
Business
4 Areas of CSR and CSR Policy 15
CSR towards Stakeholders-- Shareholders, Creditors and Financial
Institutions,
Government, Consumers, Employees and Workers, Local Community
and Society.
• CSR and environmental concerns.
• Designing CSR Policy- Factors influencing CSR Policy, Role of HR
Professionals in
CSR
• Global Recognitions of CSR- ISO- 14000-SA 8000 – AA 1000 – Codes
formulated by
UN Global Compact – UNDP, Global Reporting Initiative; major codes
on CSR.
• CSR and Sustainable Development
• CSR through Triple Bottom Line in Business

References
Sharma J.P ‘ Corporate Governance, business ethics and CSR, Ane Books Pvt Ltd, New
Delhi
• Sharma J.P. Corporate Governance and Social Responsibility of business, Ane
Books Pvt ltd, New Delhi
• S.K.Bhatia, Business Ethics and Corporate Governance
6
• William Shaw, Business Ethics, Wordsworth Publishing Company,
International Thomson Publishing

• Corporate Crimes and Financial Frauds, Dr. Sumit Sharma, New Delhi India

• R.C. Sekhar, Ethical choices in Business, Sage Publications, New Delhi

• Business Ethics, Andrew Crane and Dirk Matten, Oxford University Press.
• Business Ethics, Text and Cases, C.S.V. Murthy, Himalaya Publication House.

• Mallin, Christine A. Corporate Governance (Indian Edition) Oxford University

press. New Delhi
• Blow field ,Michael and Alan Murray, Corporate Responsibility, Oxford University
Press,

• Philip Kotler and Nancy Lee, CSR : doing the most good for Company and your
cause , Wiley 2005
• Beeslory, Michel and Evens, CSR , Taylor and Francis, 1978
• Subhabrata Bobby Banerjee, CSR: the good, the bad and the ugly. Edward Elgar
Publishing 2007

• Joseph A. Petrick and John F. Quinn, Management Ethics- Integrity at work ,

Sage Publication , 1997
• Francesco Perrini, Stefano and AntanioTencati, Developing CSR- A European
Perspective , Edward Elgar.
• William B. Werther, Jr. David Chandler, Strategic Corporate Social
Responsibility, stakeholders’ a global environment, Sage Publication, 2009.
• Ellington. J. (1998), Cannibals with forks: The triple bottom line of 21st
Century business, New Society
Publishers.
• Crane, A. Et al., (2008), The Oxford handbook of Corporate Social R

Evaluation Pattern

The performance of the learners shall be evaluated into two components viz. by Internal
Assessment with 40% marks in the first component and by conducting the Semester End
Examinations with 60% marks as the second component. The allocation of marks for the
Internal Assessment and Semester End Examinations are as shown below:‐

A) Continues Internal Assessment – 40% 40 Marks

20 Marks mid-term test

20 Marks [Any Two Activities of 10 marks each] Mini project / Group Discussion / Seminar /
Social Activity / Subject related individual activity.
7
 Test Paper Pattern
Maximum Marks :20
Questions to be set 3
Q.No. 1 Choose the correct alternatives. (Any Five) (5 Marks.)
Q. No. 2 Answer in one sentence. (Any Five) (5 Marks.)
Q.No. 3. Answer the following. (Any Two) (10 Marks.)

B) Semester End Examinations – 60% 60 Marks

Question Paper Pattern

Maximum Marks : 60
Questions to be set 4
All questions are compulsory carrying 15 marks each.

Q:1 Objective Questions ( Multiple choice/ True or False/Match the 15 Marks

columns/fill in the blanks/short questions)

Q:2 Full Length Question 15 Marks

Or
Full Length Question

Q:3 Full Length Question 15 Marks

Or
Full Length Question

Q:4 Full Length Question 15 Marks

Or
Full Length Question

Note : Full length question may be divided in to sub questions of 7/8 marks.