| Code |
15008
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| Year |
1
|
| Semester |
S1
|
| ECTS Credits |
6
|
| Workload |
OT(15H)/TP(30H)
|
| Scientific area |
Management
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|
Entry requirements |
NA
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|
Learning outcomes |
Know how to differentiate the concepts of ethics, deontology and morals;
- Acknoledge the importance of ethical behavior in today's society, its application in the various fields of action and human, namely in the professional context;
- Understand the role of Ethical and Deontological Regulations in the context of Professional Associations and know the national and international bodies responsible for the development, publication and application of regulations related to ethics and professional deontology, as well as for the regulation of the activity of accounting professionals;
- Know the Codes of Ethics and Deontology and other regulations that rule professionals in the area of corporate finance and understand the associated responsibilities;
- Develop the ability to analyze the provisions provided by the regulations as well as their application to practical situations, namely in the identification and resolution of ethical dilemas.
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Syllabus |
1. Fundamental concepts
1.1 Ethics, deontology and morals
2. Ethics applied to Management
2.1 Ethics in management and Corporate Social Responsibility
2.2 The role of ethics in decision-making and people's accountability in organizations
2.3 The importance of deontological codes for the professional classes
2.4 Subsidiary liability of certified managers, auditors and accountants
2.5 The functions and power of self-regulation of Professional Orders and the role of Supervision
3. Ethics and deontology applied to Certified Accountants and Auditors
3.1 IFAC Code of Ethics
3.2. OCC Statute and Code of Ethics
3.3 OROC Statute and Code of Ethics
3.4 Objectives and coercivity of ethical standards
3.5 The importance of Quality Control
3.6 Disciplinary responsibility
3.7 Conditions of access to the profession (ROC and CC)
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Main Bibliography |
Estatuto e Código de Deontologia da OCC
Código de Ética do IFAC
Lei Geral Tributária
Regime Geral das Infrações Tributárias
Regulamento da formação profissional contínua OCC
Regulamento disciplinar OCC
Regulamento do seguro de responsabilidade civil profissional OCC
Regulamento das Sociedades Profissionais de Contabilistas Certificados e Sociedades de Contabilidade OCC
Amaral, António, (2016) Da (im)pertinente diferenciação entre ética e moral na filosofia prática de Aristóteles, LusosofiaNet. http://www.lusosofia.net/textos_ifp.php
Bandeira, A. M., Macedo, A. & Ribeiro, J. C. (2021). Ética e Deontologia em Contabilidade; Coimbra Almedina.
Costa, A. J., & Pinheiro, M. M. (2021). Accounting Ethics Education: Making Ethics Real (Routledge Studies in Accounting). Routledge –Taylor & Francis Group.
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Language |
Portuguese. Tutorial support is available in English.
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