Courses: 3rd Year 2nd sem., B.Sc. Business Management
BSM312: Business Ethics and Values(2 credit units)
Philosophy of Business ethics and values (BEV): rationale for BEV and theories of BEV-Teleological, Deontological and Virtue ethics theory; concepts of BEV: Ethics, values, Business Ethics and Values, Social responsibilities, corporate Social Responsibilities (CSR); Culture and issues in BEV: Society, Moral, Religion, Organization Culture; The Law and BEV: ethics versus Law, Human Rights, Monitoring and Enforcement Agents e.g. ICPC, The Police, The Code of Conduct Bureau, Nigerian Accounting Standards Board, Standards Organization of Nigeria, NDLEA, NAFDAC, etc- their mandates and operations; Dimension of BEV: general Business ethics, professional ethics, ethics of accounting information, ethics of human resource management, ethics of intellectual property, knowledge and skills, international dimension of Business ethics, civil service ethics and corruption, ethics of economic systems and ethics and politics; ethics and Accountability: enhancement mechanisms (organizational and institutional), corporate governance, economic efficiency view and value for money audit; Promoting and Improving Good Ethical Standards: value re-orientation, citizenship education and code of conduct (acceptable norms); Models of BEV: Ethical decisions models, moral principles, utilitarianism, justice, human rights, individualism, spectrum of firms, amoral firm, legalistic firm, responsive firm, the ethically engaged firm and the ethical firm; Causes and Consequences: Causes- Ignorance, greed/avarice, selfishness, dishonesty, laziness, corruption, unpatriotism, economic crises and political instability; Consequences- corporate failures, low productivity, perpetual underdevelopment, conflict and war and poverty and degradation; case Studies: ethical violations in public service, ethical violations in corporate entities, international ethical violations and patterns, explanations and remedies.
BSM322: Organizational Behavior(3 credit units)
Concepts of behaviour, organization, managers, administrators and performance. Individual behavioural processes such as personal systems, self concept development, interaction styles, Group behavioural processes such as informal structures, norms of work and play, status-based rewards and punishments, leadership, task distribution, and performance appraisal. Theories of organizational behaviour and relevance to Nigeria Behavioural model – building. Exercises in simple models of behaviour observable in Nigerian organizations. Making changes in individuals and groups. Theories of behavioural change. Managing resistance to planned changes. Behaviour modification. Formal work systems. The challenges of informal and emergent work systems. The limitations of policies, laws, regulations, and the general rules of Civil Service procedures in controlling human behaviour. Application of Concepts to Nigeria. Designing effective organizations in Nigeria. Empirical data on Supervisory, managerial, and employee behaviour in Nigeria.
BSM332: Research Methods(3 credit units)
The Nature and conceptual foundation of research; identifying the research problem/choosing a research topic and writing a research problem; Research design and methods; Sample and Sampling Techniques; Measurement and Scaling in research; Data analysis: Research Instrument and method of data collection; Data analysis and presentation with practical’s using statistical packages (such as SPSS, STATA, ……….): Hypothesis formulation and Testing: Writing the report and documenting the study (Referencing styles and bibliography). Writing a research proposal (Student are expected at end of the course to present or submit a research proposal on Business research problem of their choice).
BSM342: Application of Computer to Business(2 credit units)
Introduction to basic programming. Data types: constant and variables. Statement types; assignment statement; input-output statements, control statements. Introduction to programming languages; basic processing types; constant and variables; statement types; assignment statement; input-out statements and control statements; high level languages, electronic system analysis and design; data preceding cycle; database management system; understanding payroll programming; general accounting and applications. Electronic and practical accounting: -Microsoft office-Microsoft word- creating a file; opening and closing and existing file; editing document; formatting documents; working with tables; clip art and word art; page set up and printing. Microsoft Excel: spreadsheet, excel format; additions; averages; subtractions; multiplications; division; summation, minimum, maximum, data linkages; Microsoft Access and database management systems. Microsoft PowerPoint: Introduction; inputting text; graphics and pictures; selecting and inserting designs and background; animations; sound and commands presentation and slide shows. Accounting Packages: Peach tree, quick books; quick view; pastel evolution; pastel partner.
BSM352: Comparative Management and Administration(3 credit units)
The comparative approach to Management and Administration. Elements of Management and Administration. The skill of Management in private and public sectors. The military administrator, the civil servant, the manager, as interchangeable experts. Constraints of organizational setting on the management of group activities. Profiles of Nigerian executives that have moved from public to private sectors, and vice versa. The use of management consultants and management contracts in streamlining the operation of Nigerian Railways, Nigerian Ports Authority, Nigerian Airways, and the Nigerian National Petroleum Corporation. Theories of comparative administration. Theories of Comparative Management. Constraints imposed on managerial discretion in public corporations. A human resources management model that meets the needs of private and public sectors, Selected problems in Comparative Management and Administration. Motivating personnel. Controlling and rewarding performance, training and developing staff, introducing change, and modifying employee behaviour. The Change-agent role of Nigerian professionals in undertaking comparative management and administration research.
ACC312: Corporate Accounting II(3 credit units)
Computation of accounting ratios from commercial and manufacturing companies, banks and insurance companies. Analysis and interpretation of accounting ratios; usefulness and limitations of accounting ratios, types of financial statement analysis and interpretation, Business valuation, share valuation, Company absorption and amalgamation, Capital re-organisation and construction, Inflation accounting: Inflation and its effect on profit, Historical cost accounting (HCA) and its defects, monetary and non monetary items and their treatment, current cost accounting (CCA), scope and basis of disclosure, depreciation adjustment, monetary working capital adjustment, gearing adjustment, current cost profit and loss accounts and balance sheet. Current purchasing power (CPP), its features, and the use of index, preparation of profit and loss account and balance sheet using current purchasing power units.
BSM362: Interest Free Banking(2 credit units)
Money and banking in an Islamic economy. Monetary and fiscal structures for an Islamic economy - Institutions and policy. Elimination of interest from the economy. Islamic banking Vs. Interest free banking. Organization and operation of Islamic banks: principles and profile of Islamic banking. Organizational and operational variations of such banks in Islamic and interest charting economics. Process of credit creation. Central banking operations. Central banking system in an Islamic economy: Role of Central Banks in promoting Islamic and interest-free banks in non-Islamic economics. Case studies Islamic and interest-free banks. Islamic banking as practiced now in the world. Interest-free banks in other economies. Prospects of Islamic banking in Nigeria. Principles and practice of Islamic Development Bank.
BSM372: Consumer Behaviour(2 credit units)
Introduction: Role of the Consumer in Marketing, the Consumer Perspective and View Points, Overview of Consumer Decision – Process behavior, Group Influence on Consumer: Culture Context of Consumer Behaviour, Social stratification, Reference Group and Sub-Culture Influences. The Nature and Influence of Individual: Predispositions. Information Processing, Learning Process, Evaluative Criteria, Attitudes, Personality. Attitude Change and Persuasive Communication: Nature of Communication; Attitude Change: Decision Processes: Problem Recognition Processes, Evaluation Processes, Purchasing Processes, Post-Purchase Processes. Consumerism: Issues in consumerism, Current Status of Consumer Behaviour Research.
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