| Code |
15519
|
| Year |
1
|
| Semester |
S1
|
| ECTS Credits |
6
|
| Workload |
OT(15H)/TP(30H)
|
| Scientific area |
Management
|
|
Entry requirements |
NA
|
|
Learning outcomes |
-To know how to differentiate the concepts of ethics, deontology and morals;
-To apprehend the importance of ethical behaviour in today's society, its application in the various fields of human activity, namely in the professional context;
- To understand the role of Ethical and Deontological Regulations in the context of Professional Orders 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 regulating the activity of accounting professionals;
- To know the Codes of Ethics and Deontology and other regulations governing professionals in the field of corporate finance and understand the associated responsibilities;
- To develop the ability to analyse the provisions set out in the regulations, as well as their application to practical situations, namely in the identification and resolution of ethical dilemmas
|
|
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 making people accountable in organizations
2.3 The importance of deontological codes for professional classes
2.4 Subsidiary responsibility of managers, auditors and certified accountants
2.5 The functions and self-regulation power 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. Statute and Code of Ethics of the OCC
3.3 OROC Statute and Code of Ethics
3.4 Objectives and enforcement of deontological norms
3.5 The importance of Quality Control
3.6 Disciplinary Responsibility
3.7 Conditions for access to the profession (ROC and CC)
|
|
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.
|
|
Teaching Methodologies and Assessment Criteria |
The classes will have a theoretical-practical approach, combining the exposition of theoretical contents with illustrative practical examples, followed by discussion and resolution of practical cases.
Students should develop a research work, which will be presented and discussed orally in class, on a date to be scheduled.
|
|
Language |
Portuguese. Tutorial support is available in English.
|