Governance and Ethics in Public Accounting Offices

AMOS CHRISTIAN P. ROMERONA, MBA

Abstract

This paper highlights the public accounting office's practices and responsibilities in maintaining legal and ethical accountability. This paper discusses issues of data privacy and communication encountered, such as the sharing of contact numbers without consent. It also provides an overview of the process and fund handling in public offices.

Keywords: Governance, ethics, accounting, public office

Introduction

The accounting office manages records, funds, and transactions based on laws and rules. These follow set duties to ensure proper use of public money. Republic Act 10173 stipulates that personal data must not be shared without the individual's permission. This law applies to all offices that handle forms and files with private details. Republic Act 6713 states that staff must avoid offers or actions that may compromise fair work practices. This includes gifts from suppliers and favours from contractors. These laws aim to guide the conduct of public workers in all duties. Presidential Decree 1445 reminds offices to use funds only for the tasks allowed. Fund 603 must be utilised in the project plan. If staff do not follow rules, the work suffers—delays, errors, and wrong hires block results. Offices must review how rules are applied in daily tasks. The focus must be on steps that ensure control and fairness. The goal is to protect records, funds, and duties from misuse and abuse.

Keywords: Accountability, Public Service, Fund Management, Ethical Conduct, Data Privacy

Blurred Lines: Data Privacy and Ethical Communication in Public Institutions

Under Republic Act No. 10173 or the Data Privacy Act of 2012, personal information should not be disclosed or used without consent, particularly in a workplace setting. Unfortunately, this law is not always observed in practice, highlighting the need to promote digital professionalism and more precise communication boundaries within public institutions.

The school administration serves as a central force in managing the institution. However, unethical conduct still arises, including the leaking of mobile numbers. As Administrative support, such actions undermine privacy and damage the office's credibility. This occurs when employees share contact numbers to reduce their workload in handling follow-ups. As a result, suppliers and contractors made unsolicited calls about voucher and payment status.

These calls occurred beyond work hours, including late nights and weekends. Calls should be handled in a proper setting, especially when they involve payment processes. Information of this nature should not be discussed through random phone calls. Such practices can compromise the institution's reputation and the integrity of its financial operation. At the same time, it blurs the line between professional responsibilities and personal boundaries. It can become unclear whether such levels of access and urgency fall within the scope of one's duty or cross professional and ethical boundaries.

Exercising discretion in determining the relevance of messages is a critical aspect in maintaining professional boundaries and ensuring that integrations align with organisational priorities. This practice reflects a broader lesson in ethical behaviour within an organisation—the importance of setting boundaries, respecting time, and acting with discernment. Ethical communication means being thoughtful, respectful, and professional in choosing how and when to respond. It means focusing on tasks and interactions that uphold organisational values and promote a respectful, efficient workplace.

Transparency and Integrity in Government Disbursements

Under Section 7(d) of RA 6713, "Public officials and employees shall not solicit or accept, directly or indirectly, any gift, gratuity, favor, entertainment, loan or anything of monetary value from any person in the course of their official duties or in connection with any operation being regulated by, or any transaction which may be affected by, the functions of their office."

This provision is relevant, as we are directly involved in processing disbursement vouchers and handling financial transactions. There have been instances where suppliers or contractors attempt to offer gifts or cash incentives in exchange for expedited processing of their DVs. These incidents occurred through phone calls and personal interaction. Accepting such offers not only violates ethical standards but also undermines the fairness and transparency upheld in the conduct of public sector finance. If this happens, some transactions may be delayed. This creates perceptions of favouritism or corruption that compromise the office's integrity.

All transactions must be processed strictly by established policies, complete documentation, and merit, without regard for personal connections. Within the accounting office, personnel serve not merely in administrative clerical capacities, but as frontliners in upholding the ethical standard. The acceptance of gifts or personal favours has no place in a public academic institution, where transparency, accountability, and student welfare must take precedence. This ethical principle is especially critical when suppliers or contractors attempt to influence outcomes, making impartiality and professional integrity essential at all times.

Trust Receipts and Ethical Accountability in Project Fund Management

Trust Receipts, formally recognised as Fund 603 under the Unified Account Code Structure (UACS), refer to projects financed by private entities, non-government organisations, or other government agencies. These funds are not considered part of the agency's regular income and must be utilised strictly for their intended purpose. Under Presidential Decree No. 1445, the Government Auditing Code of the Philippines, Section 7 states that government funds must be used only for their intended purpose. Section 16 states that trust funds must be separately recorded and used strictly for their intended purpose.

Transactions under this fund must fully comply with laws, regulations, and documentation requirements. Project leaders must ensure that every transaction, notably the purchase of supplies and materials, is properly coordinated with the accounting office. In-charge bookkeepers are responsible for validating documents and ensuring that disbursements are aligned with the approved budget. Failure to do so may result in misuse of funds. This can damage the institution's reputation and undermine the trust of funding agencies.

The project involves deploying project-based teams. Project leaders are tasked with hiring project-based personnel through fair and ethical hiring practices to promote transparency and merit-based selection. These personnel must understand that their work is based on a limited budget and specific project targets. A clear understanding of contract terms is necessary to ensure alignment with the project's scope, timeline, and financial limits. Project leaders must document and track work performance consistently to avoid delays in payment processing. Failure to do so can result in incomplete or inconsistent records, which may lead to operational issues. These lapses reflect weaknesses in project oversight and affect overall implementation. Each step in the process requires careful attention to ensure that records accurately reflect actual output and timelines. All documents must support the legitimacy of work done within the approved budget.

Collaboration among the Accounting Office funding sources and project leaders is critical. Proper coordination ensures a smooth flow of financial documentation, reducing the risk of payment delays. Errors in documentation can be avoided when roles are clearly defined and followed. When each party fulfills its responsibilities, the process becomes efficient and transparent. Clear guidelines must be followed from hiring to evaluation to support accountability. Timely action supports project success within budget and schedule.

Conclusion

This paper discusses key issues in data handling, fund use, and staff conduct in public accounting offices. It explained how sharing contact numbers without consent affects privacy and leads to calls outside work hours. This practice blurs the line between personal space and work duties. It confuses and weakens trust in the process. Staff must adhere to established rules of communication and protect private information at all times.

The paper also explained how some suppliers offer gifts to speed up disbursement. This action breaks rules and creates bias in payment processing. It leads to unfair results and disrupts the workflow. Staff must reject all offers linked to their role. Each transaction must be based on clear rules and complete records. Work must be done without personal gain or external pressure.

The study also covered Fund 603. This fund is used for projects with support from other groups. The rule is to use it only for what is planned. PD 1445 requires complete records and proper use of all funds. Weak checks, incorrect paperwork, and delays reveal gaps in the system. These gaps affect the outcome of the work. Project leaders must be familiar with each step and follow through on each task. Staff must track all work and ensure that each step aligns with the plan.

Clear rules guide all actions in the accounting office. Each role must be clear. Each staff member must act based on the task at hand, not on personal favours. Funds must be used with care. Data must be kept safe. Work must be tracked and checked. All actions must follow the law and order. When each part is done with care, the whole process stays fair. The goal is to build trust through clear steps, actual work, and complete care in all tasks.

Republic of the Philippines. (2012). Data Privacy Act of 2012 (Republic Act No. 10173). Official Gazette. https://www.officialgazette.gov.ph/2012/08/15/republic-act-no-10173/

Republic of the Philippines. (1978). Government Auditing Code of the Philippines (Presidential Decree No. 1445). Official Gazette. https://www.officialgazette.gov.ph/1978/06/11/presidential-decree-no-1445/

Republic of the Philippines. (1989). Republic Act No. 6713: Code of Conduct and Ethical Standards for Public Officials and Employees. Office of the Ombudsman. https://www.ombudsman.gov.ph/docs/republicacts/Republic_Act_No_6713.pdf

 

 

 

  

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Navigating the Grey: An ethical review of management practices and challenges of a Philippine Public Senior High School

 By ROGELIO B. GALAT JR, LPT, MBA Student

 Abstract

The Philippine educational system, spearheaded by the Department of Education (DepEd), is founded on the noble mission of nurturing lifelong learners who are imbued with values and competencies to contribute to national development. However, the path to achieving this mission is fraught with complex ethical dilemmas that manifest daily within the school environment. This paper is written to critically examine these ethical challenges from the dual perspective of a practitioner on the ground—a Senior High School teacher—and a student of business administration. It seeks to move beyond anecdotal complaints and systematically analyse prevalent issues through the lens of governance, ethics, and social responsibility frameworks. By identifying and dissecting challenges such as resource mismanagement, interpersonal conduct, and pressures on academic integrity, this paper aims to foster a constructive dialogue among educators and administrators. The ultimate goal is to contribute to the development of more robust, transparent, and ethically grounded policies that strengthen the moral fabric of our public schools, ensuring they remain true sanctuaries of learning and integrity.

Keywords: Business Ethics, DepEd, School Governance, Ethical Dilemmas, Public Education, Workplace Dignity, Academic Integrity, Philippines

Introduction

The 1987 Philippine Constitution unequivocally states that the State shall "protect and promote the right of all citizens to quality education at all levels" and shall "establish, maintain, and support a complete, adequate, and integrated system of education relevant to the needs of the people and society" (Art. XIV, Sec. 1 & 2). This constitutional mandate places a significant responsibility on the Department of Education and its frontline personnel, including teachers and school administrators. As the implementers of this vision, we are not merely instructors of academic subjects; we are expected to be exemplars of the DepEd's core values: Maka-Diyos, Maka-tao, Makakalikasan, at Makabansa.

However, the reality within the institution is far more complex than these ideals suggest. Public schools, particularly Senior High Schools (SHS), are micro-organisations susceptible to the same ethical pressures that affect other public and private entities. As a teacher in the Accountancy, Business, and Management (ABM) strand, I teach students the principles of good governance, transparency, and ethical business conduct. However, I am acutely aware of the dissonance that can exist between the curriculum we teach and the "unwritten curriculum" demonstrated in the day-to-day operations of the school.

This reflection paper serves as an analytical exploration of the significant ethical issues confronting a typical Philippine public SHS. Drawing upon established ethical theories and relevant government issuances, it will investigate three primary areas: (1) the management of financial resources, (2) professional conduct and interpersonal relationships, and (3) the preservation of academic integrity. This is not an exercise in condemnation but an academic requirement to diagnose ailments in the hope of finding sustainable remedies.

Keywords: Business Ethics, DepEd, School Governance, Ethical Dilemmas, Public Education, Workplace Dignity, Academic Integrity, Philippines

Resource management and financial transparency

Good governance begins with the stewardly management of resources. In the school setting, the most scrutinised resource is the MOOE. While DepEd has implemented school-based management (SBM) to empower principals, it has also opened avenues for potential ethical lapses.

Opacity in MOOE Liquidation and Procurement

Republic Act No. 9184, also known as the Government Procurement Reform Act, provides a clear framework for transparency and accountability. However, its application at the school level can be challenging. A common ethical issue arises from the procurement of school supplies and services. There is often an unspoken pressure to patronise specific suppliers who may or may not offer the best value for money. This can be due to a principal's connection or a supplier's offer of a "rebate" or "SOP" (a colloquial term for a kickback), which may be unofficially used for other school needs not covered by the MOOE, but which fundamentally violates the law and breeds a culture of corruption.

The liquidation of these funds presents another challenge. While transparency boards are mandated, the level of detail provided can be superficial. Teachers and other stakeholders often have limited real access to the specifics of expenditures, creating a climate of suspicion. From a deontological perspective, which emphasises duty and rules, the failure to adhere strictly to procurement and transparency laws is an ethical breach, regardless of the perceived "good" intention of redirecting funds (Biana, 2020).

The Ethics of "Voluntary" Contributions

DepEd Order No. 41, s. 2012 strictly prohibits the collection of fees or contributions from students during enrollment and throughout the school year. While labelled "voluntary," collections for classroom projects (e.g., new curtains, electric fans) or school events place students and parents in a coercive position. A student who cannot contribute may feel ostracised, and a parent may feel obligated to give to ensure their child is not treated differently. This practice contravenes the principle of utilitarianism, which seeks the greatest good for the greatest number. While a new electric fan may benefit the class (albeit slightly), the anxiety and financial strain placed upon poorer families, as well as the erosion of trust in the public school system, create a much larger harm. It also undermines the State's responsibility to fund basic education fully.

Professional conduct and interpersonal relationships

The school is a community where relationships are paramount. The ethical conduct of teachers towards students and colleagues sets the moral tone for the entire institution.

The Palakasan System in Opportunities and Assignments

The Code of Conduct and Ethical Standards for Public Officials and Employees (R.A. 6713) mandates that all public servants perform their duties with the "highest degree of excellence, professionalism, intelligence, and skill." This implies a system based on meritocracy. However, the palakasan system remains a pervasive issue. It can manifest in the assignment of teaching loads, where senior or well-connected teachers may be given fewer preparations or more desirable subjects. It is also evident in nominations for training, awards, and promotions. When opportunities are distributed based on proximity to power rather than competence, it violates principles of fairness and justice. This demoralizes hardworking teachers, stifles professional growth, and ultimately harms the students who are deprived of being taught by the most qualified and motivated educators for a particular role.

Upholding Workplace Dignity Against Malicious Gossip (Tsismis)

The faculty room should be a sanctuary of collegiality and professional growth. However, it can often become a breeding ground for tsismis (gossip), an ethical issue that corrodes the very fabric of professional relationships. This is not harmless chatter; it is often weaponised to tarnish reputations, question colleagues' competence, or speculate on their personal lives. This behaviour directly contravenes Article V, Section 1 of the Code of Ethics for Professional Teachers, which mandates that a teacher "shall, at all times, be imbued with the spirit of professional loyalty, confidence, and faith in one another."

From a governance perspective, a culture of rampant gossip is a sign of a toxic workplace. It constitutes a form of psychological violence that leads to stress, anxiety, and demoralisation among staff. When teachers prioritise office politics over collaboration, the primary mission of education suffers. Teamwork on curriculum development, intervention programs, and school-wide events is hampered by distrust. Furthermore, it sets a terrible example for the students we are mandated to mould into ethical citizens. Students are observant; a faculty that does not model respect and dignity for one another cannot effectively teach these values. School leadership has a deontological duty to foster an environment of psychological safety and professionalism actively, establishing clear expectations and mechanisms to address grievances constructively, rather than allowing them to fester in the form of destructive gossip.

A challenge for upholding academic integrity

The core mission of any school is education, and the currency of education is knowledge and truth. Any compromise on academic integrity strikes at the very heart of the institution's purpose.

Grade Inflation and the Pressure for "Social Promotion"

One of the most insidious ethical issues is the pressure on teachers to pass students who have not demonstrated mastery of the required competencies. This pressure comes from multiple directions: from school administrators who are evaluated based on promotion rates and dropout rates; from parents who may be confrontational; and from a systemic, albeit compassionate, desire not to "leave any child behind."

When a teacher inflates a grade, they are committing an act of dishonesty. This practice has severe long-term consequences. From a utilitarian perspective, while it provides a short-term benefit (the student passes, the teacher avoids conflict, the school's stats look good), it ultimately harms society. It sends unprepared students into the next grade level, higher education, or the workforce, devaluing the meaning of a diploma. As posited by educational ethicists, it violates the teacher's fundamental duty to be an honest evaluator of student learning (Strike & Soltis, 2009). For me, as an ABM teacher, it is the educational equivalent of fraudulent financial reporting—presenting a picture that is rosier than reality, with inevitable negative consequences down the line.

The Teacher's Role in Addressing Student Dishonesty

The school's response to cheating is a powerful indicator of its ethical climate. Inconsistent or lax enforcement of rules against cheating sends the message that integrity is not a priority. When a teacher ignores cheating because dealing with it is too time-consuming or because "everyone does it," they become complicit in the moral decay. This inaction teaches students a more potent lesson than any lecture on ethics: that one can get ahead through dishonest means. The challenge is to create a system that is both firm and educational, where students are held accountable for their actions but are also taught why integrity matters, not just for their grades, but for their character and future professional lives.

Conclusion

The ethical landscape of a Philippine public Senior High School is a complex terrain of grey areas, where noble intentions often clash with systemic pressures and ingrained cultural practices. The issues of financial mismanagement, professional misconduct, and compromised academic integrity are not merely the isolated failings of individuals but are symptomatic of deeper institutional challenges. Low salaries, lack of resources, weak enforcement mechanisms, and a culture that sometimes prioritises personal relationships over professional merit all contribute to an environment where making the ethical choice is not always the easy choice.

 

As a future MBA graduate and a current DepEd teacher, I believe the solution is not to impose more rules, but to build a stronger ethical infrastructure. This begins with leadership. School principals and administrators must be unwavering models of integrity, championing transparency in the utilization of MOOE and fairness in personnel management. It requires robust professional development that moves beyond compliance and equips teachers with ethical decision-making frameworks to navigate complex situations. It also necessitates fostering a culture of courage and open dialogue, where teachers and stakeholders can raise concerns without fear of reprisal.

Ultimately, the goal is to align our daily practices with the lofty ideals enshrined in our Constitution and the Department of Education's (DepEd) core values. The students in my ABM class are the future accountants, managers, and entrepreneurs of our nation. The most important lesson we can ever teach them is one that is not found in a textbook, but one that is demonstrated in the integrity of the institution they belong to. By confronting these ethical issues head-on, we can work towards making our schools not just centres of learning, but true crucibles of character.

References

Biana, H. G. (2020). Deontological and utilitarian inclinations of educators: A case for Philippine state universities and colleges. Recuperación y Mejora en la Educación, 9(3), 594-610.

Commission on Professional Regulation. (1997). Resolution No. 435, s. 1997: Code of Ethics for Professional Teachers. Professional Regulation Commission. https://www.prc.gov.ph/sites/default/files/professsional-teachers-board-of-resolution-no.435-s.1997.pdf

Congress of the Philippines. (1989). Republic Act No. 6713: An Act Establishing a Code of Conduct and Ethical Standards for Public Officials and Employees, to Uphold the Time-Honoured Principle of Public Office being a Public Trust, Granting Incentives and Rewards for Exemplary Service, Enumerating Prohibited Acts and Transactions and Providing Penalties for Violations thereof and for Other Purposes. Official Gazette. https://www.officialgazette.gov.ph/1989/02/20/republic-act-no-6713/

Congress of the Philippines. (2003). Republic Act No. 9184: An Act Providing for the Modernization, Standardization, and Regulation of the Procurement Activities of the Government and other Purposes. Official Gazette. https://www.officialgazette.gov.ph/2003/01/10/republic-act-no-9184/

Department of Education. (2012). DepEd Order No. 41, s. 2012: Revised Guidelines on the Opening of Classes. https://www.deped.gov.ph/2012/05/29/do-41-s-2012-revised-guidelines-on-the-opening-of-classes/

The 1987 Constitution of the Republic of the Philippines. Official Gazette. https://www.officialgazette.gov.ph/constitutions/1987-constitution/

Strike, K. A., & Soltis, J. F. (2009). The ethics of teaching (5th ed.). Teachers College Press.

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Navigating Organizational Politics: Performance Meritocracy vs. Tenure-Based Promotion in Career Advancement

 Ellysa A. Clemente

Analog Devices Inc.

Master’s in Business Administration

Abstract

Promotion decisions are significant milestones in an employee's career—they not only impact personal growth but also help shape the workplace culture and play a substantial role in the organisation's overall success. This paper explores the ongoing debate between promoting based on tenure versus performance, while also examining the often-overlooked influence of organisational politics. Tenure-based promotions provide a reassuring feeling by valuing employees' lasting commitment and the expertise they've developed through the years. In contrast, performance-based approaches emphasise measurable outcomes and personal accomplishments, often driving motivation and fueling new, creative thinking. Yet, neither system operates in a vacuum—both are influenced by internal politics, which can help or hinder fair decision-making. Political skills, such as networking and building strong workplace relationships, often become crucial for advancement, especially in politically sensitive environments. Leaders play a vital role in setting the tone in the workplace by ensuring that promotion processes are transparent, ethical, and grounded in both merit and experience. When organisations invest in clear policies, ethical political skill-building, mentorship opportunities, and regular feedback, they help curb negative political behaviours, boost morale, and create a more inclusive and motivating workplace. Taking a balanced approach enables companies to capitalise on the strengths of both systems while mitigating their weaknesses through effective leadership and strategic management of organizational dynamics.

Keywords: Organisation politics, employees, work, performance, tenure, promotion, career advancement, rewards   

    

Introduction

In every organisation, promotion decisions are crucial turning points that influence both individual career paths and the overall organisational effectiveness. Organisational politics refers to the actions and behaviours people use within a company to gain power, influence decisions, or advance personal or group interests. Aristotle wrote that politics stems from a diversity of interests, and those competing interests must be resolved in some way. "Rational" decision-making alone may not work when interests are fundamentally discrepant. Hence, political actions and persuasive strategies are initiated. Traditionally, numerous organisations have favoured tenure-based promotion, where the length of service largely determines advancement. However, this method is increasingly at odds with the growing emphasis on performance-based meritocracy, which prioritises promotions based on measurable achievements and individual contributions. The underlying dynamics of organisational politics further complicate the tension between these two paradigms—the actions and power plays employees undertake to influence decisions and secure resources, including promotions.

Organisational politics naturally emerge in an environment where opportunities, such as promotions, are limited and evaluation criteria are unclear, leading to a competitive atmosphere in which individuals form coalitions and employ strategic tactics to pursue their personal goals. Understanding how political behaviour interacts with promotion processes based on performance or tenure is critical, as it affects employee motivation, fairness perceptions, and organisational morale. This paper explores the delicate balance between performance-based and tenure-based promotion systems, with a particular focus on how political behaviour and power dynamics can either enhance or undermine the effectiveness of each approach in real-world organisational settings. By examining these factors closely, the study aims to help organisations develop fair and effective promotion practices—ones that minimise harmful office politics and genuinely recognize individuals for their genuine contributions and achievements.

Practical politics isn't about winning at all costs; it's about achieving results while maintaining strong, respectful relationships. Although often portrayed negatively, organisational politics are not inherently evil; they can be beneficial when managed effectively. Instead, it's essential to be aware of the potentially destructive aspects of organisational politics to minimise their adverse effect. Of course, individuals within organisations can waste time overly engaging in political behaviour. Research reported in HR Magazine found that managers waste 20% of their time managing politics. However, as John Kotter wrote in Power and Influence, "Without political awareness and skill, we face the inevitable prospect of becoming immersed in bureaucratic infighting, parochial politics and destructive power struggles, which greatly retard organisational initiative, innovation, morale, and performance" (Kotter, 1985). Is our organisation promoting the best — or just the longest-serving?

Performance Meritocracy: Principles, Benefits, and Challenges

In a meritocratic organisation, employees with equivalent tenure may receive differing treatment based on their visibility and level of interpersonal engagement with management. Individuals who are more sociable and visible to supervisors are often more likely to receive raises or promotions, not solely due to the duration of their service but based on measurable results and overall impact. Individual contributions and effectiveness within the organisation are given high priority in performance-based promotions. A meritocratic workplace fosters a culture in which talent and performance serve as the primary criteria for rewards and career advancement. This approach presents a significant opportunity to enhance employee motivation and promote organisational creativity. These include increased employee engagement, promoting healthy competition, fostering trust and morale, and encouraging ownership and accountability. Furthermore, it rewards creative problem-solving, nurtures a growth mindset, empowers high performers, and helps reduce fear of failure.

When meritocracy is implemented effectively, it can promote the potential to drive both excellence and fairness in the workplace. Efforts and achievements will be rewarded accordingly. Hence, enhancing motivation and enabling capable individuals to contribute innovative ideas without being restrained by bias or rigid hierarchies. However, meritocratic systems are not without limitations. If applied without proper oversight, they are unaware of inequality, subjective bias, and employee burnout. For meritocracy to function equitably, it must be supported by transparency, fairness, and inclusive practices that ensure equal opportunity for all employees.

Tenure-Based Promotion: Rationale, Advantages, and Limitations

In a seniority- or tenure-based advancement system, an employee's length of service, rather than their performance, determines their promotions and career advancement. This approach is grounded in principles of loyalty, experience accumulation, and fairness, assuming that longer-serving employees have greater institutional knowledge and deserve recognition for their commitment. Tenure promotes loyalty by rewarding long-term commitment with job security and opportunities for advancement. Employees are more likely to stay within an organisation when they feel that their long-term service is recognised by management and contributes to their career advancement.

It also contributes to organisational stability by reducing turnover and preserving institutional knowledge. When experienced employees remain with the organisation, it helps maintain the continuity in operations, organisation culture, and decision-making. Stability contributes to a more consistent work environment, supports mentorship, and fosters internal collaboration and unity over time.

Tenure-based advancement may result in certain drawbacks, such as a sense of stagnation, where employees become less motivated due to the security of their position and may exhibit resistance to change, as long-serving staff might prefer traditional practices over innovation. It can also hinder the recognition of high-performing newer employees, reduce efficiency by promoting based on time rather than merit, and potentially limit diversity in leadership if newer talent is overlooked.

Conclusion

This paper highlights the importance of navigating the tension between performance meritocracy and tenure-based promotion in understanding effective career advancement within organisations characterised by complex political dynamics. Organisational politics — both formal and informal — significantly influence promotion outcomes. While a performance meritocracy supports innovation, motivation, and organisational agility by rewarding talent and results, a tenure-based promotion system supports loyalty, stability, and the retention of institutional knowledge. However, both systems are vulnerable to political manoeuvring that can either facilitate or hinder fair career progression, depending on how politics is managed ethically and strategically.

The research highlights that political skills, such as networking, social judgment, and relationship building, are essential for career advancement, particularly in environments where organisational politics are prominent. At the same time, organisational leadership plays a pivotal role in shaping the political climate by fostering transparency, providing consistent feedback, and modelling ethical behaviour. Taking a balanced approach that values both people's contributions and their experience while managing workplace political behaviours can lead to happier employees, a greater sense of fairness, and a more effective organisation overall.

To build a workplace where career growth feels fair and fulfilling, organisations are encouraged to combine practical structure with a genuinely supportive culture. The organisation should adopt open and transparent promotion policies that consider both an employee's contributions and their experience. This can go a long way in reducing confusion, frustration, and the sense that decisions are unfair. At the same time, providing training on ethical political skills can help both staff and managers navigate workplace dynamics without resorting to favouritism. It's also essential to have leaders who lead by example, promoting fairness, openness, and merit-based recognition. Mentorship programs are crucial in helping employees grow, not only by enhancing their skills and performance but also by guiding them on how to navigate the social and political aspects of the workplace with confidence and respect.

Additionally, providing regular and honest feedback helps employees understand their progress, builds trust, and reduces the likelihood of unhealthy competition or misunderstandings about advancement opportunities. Altogether, these efforts can create a more encouraging and inclusive workplace where everyone feels supported, valued, and confident that they have a fair chance to grow and succeed. Together, these measures can foster a balanced, fair, and motivating work environment that supports sustainable career progression.

 

References

HiPeople. (n.d.). What is Organisational Politics? Definition, Types, Examples - HiPeople. https://www.hipeople.io/glossary/organizational-politics

SCIRP Open Access. (n.d.). https://www.scirp.org/pdf/ojbm_2023070615574316

Ijsdr. (n.d.). Follow the UGC CARE Journal norms for IJSDR Research Journal. IJSDR.org. https://www.ijsdr.org/papers/IJSDR1612004

Upaschen, & Bweir. (2020, August 5). 12.3 Organisational politics. Pressbooks. https://pressbooks.bccampus.ca/obweirexercisesandcases/chapter/12-3-organizational-politics/

Burgess, J. (2023, July 27). The Leadership Dilemma: Promoting Tenure Over Talent - Sogolytics Blog. Sogolytics Blog. https://www.sogolytics.com/blog/leadership-promotion-tenure-vs-talent/?fbclid=IwY2xjawLnrmFleHRuA2FlbQIxMABicmlkETF1SzlYZGZLdjFUNnppZEl6AR46AeoJgqdhq7zonM3VV8779P1QsIddrTE3GS_NV2SOl0E3CF-u1b61fcbf5w_aem_Yia6SoHal0D4TqJAgyP97g

Banker, D. (2025, July 9). Tenure-based promotions are undermining your enterprise growth. Derek Banker. https://www.derekbanker.com/post/tenure-based-promotions-are-undermining-your-enterprise-growth

Mangipudi, M. R. (2025, March 2). Merit over Tenure: Performance-based talent management for direct recruitment and career advancement. ETHRWorld.com. https://hr.economictimes.indiatimes.com/news/hrtech/talent-acquisition-and-management/merit-over-tenure-performance-based-talent-management-for-direct-recruitment-and-career-advancement/118668318

Ding, Y., & Liu, Y. (2022). The influence of High-Performance work Systems on the innovation performance of knowledge workers. Sustainability, 14(22), 15014. https://doi.org/10.3390/su142215014

Beuren, I. M., Santos, V. D., & Theiss, V. (2021). Organisational resilience, job satisfaction, and business performance. International Journal of Productivity and Performance Management, 71(6), 2262–2279. https://doi.org/10.1108/ijppm-03-2021-0158

Georgescu, I., Bocean, C. G., Vărzaru, A. A., Rotea, C. C., Mangra, M. G., & Mangra, G. I. (2024). Enhancing organisational resilience: the transformative influence of strategic human resource management practices and organisational culture. Sustainability, 16(10), 4315. https://doi.org/10.3390/su16104315

 

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Unfair treatment at work: Understanding and Addressing discrimination in the workplace

 John Carlo B. Estabillo, MBA

Abstract

            This paper presents the different forms of discrimination that many employees face. It provides an overview of workplace discrimination, including its various forms, such as age discrimination, gender discrimination, and disability discrimination. This paper will underscore the urgent need for continued research, as despite laws preventing discrimination, it cannot be easily eliminated or eradicated. Unfair/unequal treatment can often lead to decreased morale, reduced productivity, or worse, can lead to significant mental health issues.

Keywords: Discrimination, Ableism, Gender discrimination, Disability Discrimination.

Introduction

Workplace discrimination is rampant nowadays. This becomes a serious issue because people can judge someone based on their gender, age, religion, and other personal characteristics, which can often lead to missed opportunities and unfair treatment in the workplace. From an ethical standpoint, workplace discrimination constitutes a serious violation of fundamental principles of fairness, justice, and respect for human dignity. As we all know, workplace discrimination can significantly impact someone's well-being, especially if they are treated unfairly or unequally based on characteristics that have no bearing on their job or performance. Let's accept the fact that no work is perfect, but some employees are more likely to choose to leave their job and be unemployed than to be with the organization or to be with a company that is destroying their mental health. Discrimination – whether it occurs once or over a prolonged period – can result in low morale, decreased productivity, tension among employees, and an unhealthy work environment. Sometimes, it's not the job itself that drains people, but the office politics and favoritism. Overall, it’s not just the workload- it’s the system.

Different Kinds of Discrimination in the Workplace

Ageism

It simply means treating employees differently based on their age. This occurs when an employee receives poor treatment and is denied career opportunities due to their age. It includes being denied a job, being fired, or being viewed as unfit for a promotion due to one’s age, and we often associate it with older people or vice versa (younger ones). Ageism represents an adverse bias against older workers, most notably during the hiring and interview process, when trying to land a job, and for younger workers, the division of labor or the workload as a whole.

Ageism: Discrimination against older workers

We can’t deny the fact that this has become a real problem in the Philippines' job market nowadays, especially with the presence of technology. As we all know, we are now living in a modern world where technology makes everything easier. It is now indicated in job qualifications that having basic computer skills is a must for someone to land a job, and this becomes a problem for older workers. Employers nowadays tend to prioritize younger employees over older employees, as these young individuals can learn how to perform the job more quickly, particularly if the company utilizes digital or technological means to serve customers. As they say, younger, much bolder, more ideas, and more active in engaging in activities.

Ageism: Discrimination against younger workers

Discrimination against younger workers often occurs when the employee is new to the organization. Their seniors are discriminating against them by assigning them more work that exceeds their job description. Younger ones are often given different kinds of assignments beyond the scope of their role, while the seniors take a break.

Another example is in the hiring process, where employers do not hire younger professionals because they assume that these young individuals only work to gain experience and are likely to move to another job quickly. And that employers will sometimes discriminate against younger professionals, thinking that they don't have the same experience as the older professionals and that they haven't put in the same number of years in service, so they assume that they lack knowledge and experience for that specific role.

Gender Discrimination

Workplace gender discrimination comes in many different forms. Still, generally it means that an employee or a job applicant is treated differently or less favorably because of their sex, gender identity, or sexual orientation. Even though the words "sex" and "gender" have different meanings, laws against discrimination at work often use them interchangeably.

It is an unfair treatment based on gender that can often lead to unequal opportunities. An example of this is being denied a promotion or a salary raise due to gender, or paying employees of different genders different salaries for the same work.

Disability Discrimination

This refers to discrimination against employee because of their disability. Ableism is the term that describes discrimination against people with disabilities that can negatively impact their mental well-being. Ableism is the discrimination of and social prejudice against people with disabilities based on the belief that typical abilities are superior. At its heart, ableism is rooted in the assumption that disabled people require 'fixing' and defines people by their disability. Like racism and sexism, ableism classifies entire groups of people as ‘less than,’ and includes harmful stereotypes, misconceptions, and generalizations of people with disabilities.

One example of disability discrimination happens in the hiring process. It occurs when an employer refuses to hire a job applicant with a disability because they assume the applicant is not capable of performing the work. Despite legal protection here in the Philippines, people with disabilities face a low unemployment rate and limited opportunities, and discrimination during the hiring process denies them the possibility to utilize their skills.

Relevant laws that prohibit discrimination

Republic Act 9710 or the Magna Carta of Women

-          This is a comprehensive women's human rights law that aims to eliminate discrimination by recognizing, protecting, fulfilling, and promoting the rights of Filipino women, particularly those from marginalized sectors of society. This law covers the rights of women, including special leave benefits, healthcare access, protection for vulnerable groups, and the promotion of systemic reforms for women's empowerment. This law strengthens women's rights by addressing systemic inequalities and promoting gender-responsive policies that ensure equality, dignity, and empowerment.

Republic Act No. 10524: An Act Expanding the Positions Reserved for Persons with Disability, Amending the Magna Carta for Persons with Disability

-          This law expands employment opportunities for persons with disabilities (PWDs). It amends the Magna Carta for Persons with Disability (Republic Act No. 7277) by mandating that at least 1% of all positions in government agencies and private corporations with over 100 employees be reserved for PWDs. While the act primarily focuses on employment for PWDs, it indirectly benefits children with disabilities by promoting a more inclusive society and ensuring that their future employment prospects are safeguarded.

Conclusion

According to Frederick Kaufman, discrimination occurs when disadvantages are unjustly imposed due to group membership, and differentiation between groups is morally objectionable. Moreover, if discrimination is wrong because it disadvantages people for features they cannot change, this suggests that the feature is distasteful. It gives the impression that if they could change it, they should, but since they cannot, it is wrong to disadvantage them for, as it were, being stuck with something they can't do anything about. To conclude, organizations must treat individuals with dignity, respect, and fairness in all aspects. Everyone deserves respect at work. Work should be a safe space where discrimination is not present, so that together we can create a more inclusive society. Everyone is going through something we know nothing about. It costs nothing to be kind, so we should incorporate it into our everyday lives.

References  

Philosophy Now. (2025).The Ethics of Discrimination. Retrieved from https://philosophynow.org/issues/135/The_Ethics_of_Discrimination

Equal Rights Advocates. (2022). Know your rights at work. Retrieved from https://www.equalrights.org/issue/economic-workplace-equality/discrimination-at-work/

Ashley Eisenmenger. (2019, December 12). Ableism 101-Access living. Retrieved from https://www.accessliving.org/newsroom/blog/ableism-101/

Magna Carta of Women (Republic Act 9710), Implementing Rules and Regulations. Retrieved from https://pcw.gov.ph/faq-republic-act-9710-the-magna-carta-of-women/

Republic Act No. 10524: An Act Expanding the Positions Reserved for Persons with Disability, Amending the Magna Carta for Persons with Disability. (2013, April). Republic of the Philippines. Retrieved from https://situationofchildren.org/latest-evidence/all-reports/publication/republic-act-no-10524-act-expanding-positions-reserved

 

 

 

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