Republi

cofthePhil
i
ppines
UNIVERSI
TYOFEASTERNPHI LI
PPINES
Univer
sityTown,Nor
thernSamar
Websi
te:
htt
p://
uep.edu.
phEmail:
uepnsoffi
cial
@gmai
l
.com

Pr
ofessi
onalEl
ect
ive2
Pr
inci
plesandMet
hodsi
nTeachi
ngAccount
ing
BSAccount
ancy3
2ndSemest
er,
S.Y.2020-
2021

Chapt
er1:Lesson4

Lear
ningOut
comes:
Att
heendoft hisChapt er
, youar eexpect edt o:
1.summar ize atl eastsev en ( 7)phi losophi es ofeducati
on and draw thei
r
implicat
ionst ot eachi ng-learning.
2.formulatey ourownphi losophyofeducat ion.
3.discussandi nt
er nali
zet hef oundat i
onal princi
plesofmorali
ty.
4.acceptcont i
nuingv aluesf ormationasani nt
egralpartofyourpersonaland
professionallif
e.
5.clari
fyify outrulyv aluet eachi ng.expl ai
nt eachingasav ocat
ion,
mission,and
profession.
6.embr acet eachingasav ocat i
on,mi ssion,andpr ofessi
on.
 Lesson4:Val
uesFor
mat
ionandYou
“
Educat
ioni
nval
uesmeansthecult
ivat
ionofaf
fect
ivi
ty,
leadi
ngtheeducandt
hrough
exposur
etoanexper
ienceofval
ueandoft heval
uabl
e”
- R.Aquino

Introduction
Asment i
onedi nLesson4,t obemor ali
st obehuman.Li vi
ngbyt herightval
ues
humani zes.Thequest i
ont hatyoumayr ai
seatt hispointi
s:I
st her
esuchat hingas
right,unchanginganduniversalval
ue?Isar i
ghtvalueformealsoar i
ghtval
uef ory
ou?
Ar ethev aluesthatwe,
Fil
ipinos,
considerasrightalsoconsi
deredbytheJapanese,t
he
Amer i
cansort heSpani
ardsasr i
ghtvalues?Orarev al
uesdependentonti
me, pl
aceand
culture?

Ther ear etwov ariedanswer st othequest ion, dependingont hecampwher ey oubelong.

Ify oubel ongt ot heidealist,gr oup,therear eunchangi nganduni versalv alues.The
valuesofl ov e,careandconcer nf orourf ellowmenar ev al
uesf orallpeopler egardless
oft imeandspace.Theyr emai nunchangedami dstchangingt imes.Thesear ecalled
transcendentv alues,transcendentbecauset heyar ebey ondchangi ngt imes,bey ond
spaceandpeopl e.Theyr emai nt obeav alueev eni fnoonev aluest hem.Theyar e
accept edasv alueev er
ywher e.Ont heot herhand, therel
ativi
stsclaimt hatther eareno
universalandunchangi ngv alues.Theyasser tthatvaluesar edependentont i
meand
place.Thev aluest hatourfor efathersbeliev edinar enotnecessar i
lyther i
ghtv aluesfor
thepr esent.Whatt heBrit
ishconsi derasv aluesar enotnecessar i
lyconsi deredv alues
byFi l
ipinos.

I
nthi
sLesson,ourdi scussi
ononv al
uesformati
onisbasedonthepremisethatthere
ar
etranscendentvalues.MostFil
ipi
nos,ifnotall
,bel
i
eveinat r
anscendentalbeing
whom wecallbydi
fferentnamesBathal
a,ApoDios,
Kabuni
an,Al
l
ah,andtheli
ke.

Valuesar etaughtandcaught
Anotheressent ialquestionwehav etot ackl
ei s:"
Arev aluescaughtort aught?Our
posit
ioni sthatv al
uesar ebot htaughtandcaught .I
ftheyar enottaughtbecauset hey
aremer elycaught ,t
hent hereisev ennopoi ntinproceedi
ngt owriteanddiscussy our
val
uesf ormat i
onasat eacherher e!Valuesar eal
socaught .Wemaynotbeabl etohear
ourfather'sadvice"Donotsmoke"becausewhathedoes( hehi
msel fsmokes)speaks
l
oudert hanwhathesay s.Thel iv
ingexampl esofgoodmenandwomenathome, school
andsoci etyhavef argr
eat erinfl
uenceonourv al
uef or
mat i
onthant hosewell
-prepared
l
ecturesonv al
uesexcellentl
ydel i
v eredbyexpertswhomaysound
l
ike"empt ygongsandcl angi ngcy mbal s.
"

Valueshavecogniti
ve,aff
ecti
veandbehav
ioral
dimensi
ons
Valueshav eacogni t
ivedimensi
on.Wemustunder standtheval
uethatwewantt o
acquir
e.Weneedt oknow whywehav et
ov al
uesuch.Thisist
heheartofconv
ersi
on
andv aluesformati
on.Weneedt oknow how toli
vebyt hatval
ue.Thesearethe
conceptsthatoughttobetaught.
Valuesarei ntheaffecti
vedomai nofobj ecti
ves.Inthemsel
v est heyhav eanaff
ective
di
mensi on.Forinst
ance,"iti
snotenought oknowwhathonest yisorwhyoneshoul dbe
honest.Onehast of eelsomet hi
ngt owardshonest y,bemov edt owardshonestyas
prefer
abletodishonesty.
"(Aquino,1990)
Valuesalsohav eabehav i
oraldimension.Infact,l
i
vingbythev aluei st
het r
ueacidtest
i
fwer eallyvalueav al
uel i
kehonest y.Val ueformationincludesf ormationint he
cognit
ive,af
fecti
veandbehav ioral
aspects

Yourv aluef ormat i

onast eacherswi llnecessar i
lyincludet het hreedi mensi ons.You
havet ogr owi nknowl edgeandi nwi sdom andi ny our" sensiti
v i
tyandopennesst ot he
vari
etyofv alueexper iencesi nli
fe."(Aqui no, 1990)Youhav etobeopenandat tent i
v eto
yourv aluel essonsi nEt hicsandf ort hosei nsect ar i
anschool s,Et hicsandRel igious
Educat ion.Takeact ivepar tinv aluesessi onsl ikef ell
owshi ps,r ecollectionsor gani zed
byy ourchur chgr ouporassoci ations.Si ncev aluesar eal socaught ,hel py our selfby
readingt hebi ogr aphiesofher oes,gr eatt eacher sandsai nts( fortheCat hol ics)and
otheri nspi rati
onalbooks.( I
tisobser vedt hatl essandl esst eacher sr ead pr inted
mat erialsot hert hant hei
rt extbooks. )Yourl essonsi nhi story,reli
gionandl i
terat urear e
repl
et e wi th oppor t
unities fori nspi ri
ng i deals.Associ ate wi th modelt eacher s.If
possibl e, av oidthe" yeast "ofthosewhowi llnotexer tav erygoodi nfluence.Thesound
advicef rom Desi derata:" Avoidloudandaggr essiveper sons;t heyar ev exati
onst ot he
spir
it."Joi ncommuni tyimmer sionswher ey oucanbeexposedt opeopl ef r
om v arious
walksofl i
fe.These wi llbroaden y ourhor i
zon,i ncrease y ourt olerance l ev el,and
sensitizey out olifevalues.Thesewi llhelpy out o"flyhigh"and" seef ar"tobor rowt he
wordsofRi char dBachi nhi sbook, Jonat hanLi vingstoneSeagul l.

Valuef ormati
onisat rai
ningoft heint
ell
ectandwi ll
Yourv aluefor
mat ioninessencei satrai
ningofy ourint
ellectandwi ll
,yourcognit
iveand
rati
onal appet
it
ivepower s,respecti
vel
y.Yourintell
ectdiscernsav alueandpr esent
si tt
o
thewillasar i
ghtorwr ongv alue.Yourwil
l wil
l
st oactont herightvalueandwi ll
sto
avoidthewr ongv aluepresentedbyy ourintel
lect
.Asdescr i
bedbySt .ThomasAqui nas.
"Theintell
ectproposesandt hewilldi
sposes".

I
ti scl
earthat" nothingiswi l
ledunl essi tisf ir
stknown.Thoughtmustpr ecedet he
deli
ber
ati
onoft hewi ll
.Anobjectiswi ll
edasi tisknownbyt heintell
ectandpr oposedt o
thewil
lasdesirableandgood.Hence, theformal andadequateobj ectofthewi lli
sgood
asapprehendedbyt heint
ell
ect".(Wil
liam Kel l
y,1965)Thesestatement sunder scorethe
i
mpor t
anceofthet raini
ngofy ourintellect
.Youri ntel
l
ectmustcl earlypresentaposi t
ive
val
uetobeat rulyaposi ti
vevaluetot hewi llnotasonet hatisappar ent
lypositivebutin
thefi
nalanal
ysisisanegat iv
ev alue.Inshor t,yourint
ell
ectmustbeenl i
ghtenedbywhat
i
st r
ue.

I
tis,theref
ore,necessarythatyoudev el
opy ourint
ell
ectini
tsthreefuncti
ons,namely
:
"f
ormat i
onofi deas,j
udgmentandr easoning'
"(Will
i
am Kell
y,1965).Itisalsoequall
y
necessarythatyoudev el
opy ourwil
lsoy ouwillbestrongenoughtoactont hegood
andav oi
dthebadt hatyourint
ell
ectpresents.

Howcany
ourwi
l
lbet
rai
nedt
odesi
rest
rongl
ythedesi
rabl
eandactoni
t?Wi
l
li
am Kel
l
y
expl
ainsi
tver
ysi
mpl
y:

Trainingoft hewi l
lmustbeessent i
all
ysel f-t
raini
ng.Thehabi tofy ieldingt o
i
mpul ser esultsi nt heenf eeblementofsel f-cont r
ol.Thepowerofi nhi
bit
ingur gent
desir
es,ofconcent rat
ingat t
entiononmor eremot egood,ofr ei
nf or
cingt hehi gherbut
l
essur gentmot ivesunder goesaki ndofat rophyt hroughdi suse.Habi tuall
yy i
eldingt o
anyvice,whi leitdoesnotl essenman' sr esponsibil
it
y,doesdi minishhi sabili
tyt or esist
temptati
on.Li kewi se,themor ef r
equentmanr estrai
nsi mpul se,checksi nclination,
persi
stsagai nstt empt ati
on,andst eadil
yai msatv ir
tuousl i
vi
ng,t hemor edoeshe
i
ncreasehi sself -
control,andt her
ef or
e,hi sfreedom.Tohav east rongwi llmeanst o
havecont roloft hewi l
l,tobeabl etodirectitdespiteallcontraryimpul ses.

Vi
rt
uousv
ersusv
ici
ousl
i
feandt
hei
ref
fectont
hewi
l
l

I
nshor t,avi
rt
uousli
festrengt
hensy out oli
vebyt herightv al
uesandl iv
eal if
eof
abundanceandjoywhil
eav i
ciousli
feleadsy outoperdit
ionandmi ser
y.WARNI NG:
ThenNEVERt ogiv
ewayt oav i
ce!Inst
eaddev elopwor
thwhi l
ehobbies.Cult
ivat
egood
habi
ts.

I
fy ourecal
l
,inthefourthChapter,wesai
damor alpersonisonewhol eadsavi
rt
uous
l
ife.Pani
zoclai
ms" vi
rt
ueinvol
vesahabi t
,aconstantef f
ortt
odothingswelli
nspit
eof
obstacl
esanddi f
fi
cul
ties.
"Av i
rtueisnoot hert
hanagoodhabi t
.Yougetsousedt o
doinggoodthatyouwillbestr
ongertoresistevi
l
.So, STARTandCONTI NUEdoingand
beinggood!

MaxSchel
er'
shi
erar
chyofv
alues

MaxSchel eroutl
inedahi erar
chyofv alues.Ourhierar
chyofv aluesi sshowni nour
preferencesanddecisions.Forinstance,youmaypr efertoabsentf rom cl
assbecause
youwantt oat
tendtheannualbar r
iofiestawherey ouar ethe"star"becauseofy our
abil
itytosinganddance.Anot heronemaypr eferj
usttheopposit
ebymi ssi
ngt hef i
esta
(anyway ,s/hecanhav eallthefiestasafterst
udies)andat t
endscl ass.Aquino( 1990)
presentsScheler'shierar
chyofv aluesar r
angedf r
om t helowestt othehi ghestas
shownbel ow:

Pl
easur
eValues
- thepl
easantagai
nsttheunpl
easant
- theagreeabl
eagai
nstthedi
sagreeabl
e

 sensualfeel
i
ngs
 experi
encesofpl
easur
eorpai
n

Vi
talVal
ues
- val
uesper
tai
ningt
othewel
lbei
ngei
ther
oft
hei
ndi
vi
dual
oroft
hecommuni
ty

 heal
th
 vi
tal
i
ty
 - v
aluesofv
italf
eel
ing
 capabil
it
y
 excell
ence

Spi
ri
tualVal ues
- v aluesi ndependentoft hewholesphereofthebodyandoftheenvi
ronment
;
- gr aspedi nspir
itualactsofprefer
ri
ng,lovi
ngandhati
ng
 aest heticval
ues: beaut yagai
nstugl
iness
 v aluesofr i
ghtandwr ong
 v aluesofpur eknowl edge
Val
uesoft heHol y
- appearonl yinregardt o,obj
ectsi
ntenti
onal
lygi
venas"absol
uteobj
ects”
 bel ief
 ador ation
 bl i
ss

BasedonSchel er'
shi erarchyofv alues, thehi ghestv aluesar et hoset hatdi rectlyper tain
tot heSupr emeBei ngwhi l
et hel owestv aluesaret hoset hatper t
aint ot hesensual
pleasur es.Weactandl i
v ewel lifwest ickt oSchel er'
shi erarchyofv alues,i .
e.,gi ve
greaterpr eferencet ot hehi gherv alues.Wewi lll
ivemi serabl yifwedi stortSchel er's
hierarchyofv alues,f ori nst ance,whenwesubor dinatespi ritualv aluest opl easur e
values.Weactwel lwhenwegi veupt hepl easureofdr i
nkingexcessi veal coholf orthe
sakeofourheal th.Butwhi lewet akecar eofourheal t
h,Chr isti
answi llsay ,webeari n
mi ndt hatwedonot" li
v ebybr eadal one"butal soby" thewor dt hatcomesf rom t he
mout hofGod"( Luke4: 4) ....
li
fei smor et hanf oodandt hebodymor et hancl othing."
(Luke12: 23)Ourconcer nsmustgobey ondt hecar i
ngofourbodi lyheal th.Aswe
l
ear nedi nLesson1,mani sanembodi edspi ri
tandsoweal soneedt obeconcer ned
withmat tersoft hespi ritl i
keappr eciati
onofwhati sri
ghtandwhati sbeaut if
ul .The
saintshav ebeenr aisedt ot hepedest alandar ewor thyoft hev ener ati
onoft hef aithful
becauset heygav eupt heirl i
fef ort heirfaithi ntheHol yOne.SanLor enzoRui z, t
hef irst
Fil
ipinosai nt,spur nedof fersofl i
ber tyandl ifeforhi sfaithinGod.Hav ingdoneso," he
affir
medt heabsol utesuper iorityoft heHol y."Weal soknow
ofAl bertSchwei tzer,the much- honor ed phy si
cian,mi ssionar y,and musi cian who
because ofhi sdeep r ev erence f orl i
fe spentmanyy earsext ending humani tari
an
assistancebyt r
eat i
ngt housandsandt housandsofsi ckpeopl edur inghi smedi cal
mi ssioninAf ri
ca.Heal sobui lthis/hospi talandl epercol onyf orthel essunf or t
unat ei n
Africa.Wecannoti gnoreBl essedMot herTer esaofCal cutta,Indiawhochoset ol eav ea
mor ecomf ortablel if
ei nt heconv enti nor dert odev oteherl ifebat hing,consol ing,and
picking up t hedy ing out cast si nt hest reet sofCal cut t
aoutofgenui nel ov eand
compassi on.

Outsi
det heCat hol
icChurch,we,too,canci tesev eralwhosel i
veswer ef ocusedon
matter
soft hespiri
tmor ethanthebody .Atthispoi ntweci t
eMahat maGhandi ,t
he
gr
eatpol i
ti
calandspi r
it
uall
eaderofIndia,whopassi onat
elyfoughtdiscri
mi nati
onwit
h
hi
spr i
nciplesoftr
uth,non-
viol
ence,
andcour age.Hisnon-vi
olentresi
stancetot he
Br
it
ishr uleinIndi
al edtotheindependenceofI ndiain1947.Wedonotf orgetHel
en
Kel
ler,
whodespit
eherbeingblind,t
ravel
edtodevelopi
ngandwar -rav
agedcountr
iesto
i
mpr ovet
hecondit
ionsofthebl i
ndli
keherforthem toli
v emeaningfull
if
e.Ofcourse,
wedonotf orgetDr.JoseRizal,ournati
onalhero,BenignoAquinoJr .andal
lother
her
oesofournat i
onwhogav eupt hei
rli
vesforthefreedom thatwenow enjoyand
manymor ef
oryoutotalkaboutattheendofthi
sChapter.

Valuescl ari
fi
cat i
on
Afteri ntroducingt ranscendentv alues,l etmei nt
roducey out othepr ocessofv alue
clarif
icat i
on.Inapl urali
sticsoci et
y,wecan' thelpbutfacethev al
ueconf usionandv alue
cont r
adi cti
onsofourt imes.Whenwedonotknowwhatwer eall
yv alueorwhenwear e
notcl earonwhatwer eal
lyv alue,weendupl ukewar m oruncommi t
tedtoav al
ue.The
adv ocat esofv aluecl arif
icati
onasser tt hatwemustcl ari
fywhatwer eall
yv al
ue.The
termv alueisr eser vedf ort hose" i
ndividualbel i
efs,att
it
udesandact iv
iti
est hatsati
sfy
thef ollowingcr i
teria:1)f reelychosen;2)chosenf r
om amongal t
ernatives;3)chosen
afterduer eflection;4)pr i
zedandcher ished;5)publ i
clyaffi
rmed;6)i ncorporatedinto
actual behav i
or ;and7)act eduponr epeat edlyinone’sli
fe.

Thismeansthatifyouv al
uehonestyyouhavechoseni tf
reel
yfrom amongalter
nat
ives
andaft
erconsideri
ngitsconsequences.Youprizeitandyouareproudofitandsoyou
arenotashamedf orotherstoknowt hatyouvalueit
.Youpracti
ceandliv
ebyhonest y
andhavemadei tyourhabitt
oactandl i
vehonestly
.

Summar y
Ourl essononv aluesf ormationisanchor edont hebel i
efintranscendentv al
ues.Itis
alsopr emi sedont hepr i
nciplethatvaluesar ebot htaughtandcaught .Val ueshav e
cognitive,af fective and behav i
oraldimensi onsand so doest he processofv alue
format i
on.Fory ourv alues formati
on to be ef fecti
ve,you hav eto hav er at
ional
under st
andi ngoft hevalue(s),t
hereasonswhyy ouhav etov al
uesuch,andhowy ouact
onandl i
vet hesev al
ues( cognit
ivedimensi on).I tisnotenough,howev er,thatyou
under st
andt hev alue/s,youmusthav ea" feeli
ngf orthevalue/sandaccept anceoft he
value/s( affective).Youraccept anceoft hev al
ue/ sisev i
dentwheny ourbehav i
oror
yourlifeshowst hev al
ue/s.

Yourvalueformati
oninessencei sat r
aini
ngoft heint
ell
ectandwi l
l
.Thi si ncl
udes
tr
aini
ngtheint
ell
ectini
tspowertoformideas,j
udgeandreasonoutandtrainingthewil
l
tobestrongtodesir
eandactont hatwhichisgood.Ali
feofvir
tuest
rengthenst hewil
l
todesir
eandactonwhati svir
tuousbutal i
feofviceweakensthewil
ltocl i
ngandact
onthatwhichi
sgood.

MaxSchel er'
shierarchyofv al
uest eachesust hatthel
owestvaluesarethosethathav e
somet hi
ngt odowi thpleasurewhi lethehighestar et
hosethatpert
aintot heGod( for
thosewhobel ieveinGod) .Youlivelifewelli
fy oudonotdi
stortthehi
erarchyofvalues,
i
.e.,y
oupr oper
lysubor di
natevaluesi naccordancetoSchel
er'
shierar
chy.

Atestifyouwanttoknow i
fwhatyouclai
mt obeyourvalueissomethi
ngy
our eal
l
y
consi
dertobeavaluei
stoaskyour
sel
fthesev
en(7)quest
ionsonval
uing,
asf
oll
ows:
1.Didyouchoosei
tfr
eel
y?
 2.Didyouchooseitf r
om amongal ter
nati
ves?
3.Didyouchoosei taftert
houghtfulconsider
ati
onoft
heconsequencesofy
our
choi
ce?
4.Doyoucherishit?
5.Doyouaffi
rmi tpublicl
y?
6.Doyouactoni t?
7.Doyouactoni trepeatedl
y/habi
tual
ly?

PostTest
.

TestyourUnderst
anding
1.Dowehav esuchathi
ngasunchangingvaluesi
nthesechangi
ngtimes?
2.Whatdowemeanwhenwesayt ranscendentval
uesareindependentoft
ime,
space,
andpeople?

3.Shoul
dval
uesbet
aught
?Why
?

4.Whatar
ethet
hreedi
mensi
onsofv
alueandv
aluef
ormat
ion?Expl
aineach.

5.Valuefor
mati
oni
str
aini
ngoft
hei
ntel
l
ectandt
hewi
l
l.Whatdoest
hist
rai
ning
consi
stof'

6.Whati
stheef
fectofgoodhabi
t(v
irt
ue)andbadhabi
t(v
ice)ont
hewi
l
l?

7.Whi
chi
sthel
owestv
aluei
nSchel
er'
sval
uehi
erar
chy
?hi
ghest
?

8.BasedonSchel
er'
shi
erar
chyofv
alues,
whati
sal
i
fewel
ll
iv
ed?

9.Accor
dingtoadv
ocat
esofv
aluecl
ari
fi
cat
ion,
howcany
out
esti
fav
aluei
sreal
l
y
yourv
alue?