Ethics and Professional Deontology

Recommended Prerequisites

n.a.

Teaching Methods

Theoretical explanation of the fundamental contents of ethics and moral, their underlying principles and their different dimensions, which is accompanied by the discussion of practical cases illustrative of the options taken for resolving ethical dilemmas.

The study of the statutes and deontological codes for regulated professions is accompanied by the resolution of practical cases, directed to the analysis of disciplinary proceedings and judicial decisions, involving the professional violation of principles of those professions.

Learning Outcomes

The first part deals with a set of concepts related to ethics and moral, as well as some normative ethical theories, accompanied by case analysis and ethical dilemmas.

The second part provides students with the main guidelines based on the general principles of ethics and professional deontology. It is intended that students understand the different systems of organizational ethics and social responsibility, as well as the important role and responsibility which they can play in the relevant fields in the context of the training they are having at MAF.

In the third part, these general lines are pursued with a deepening of the professional statutes and deontological codes of the two main professions that are regulated by professional bodies and to which students can later access.

All learning in this course unit is based on the development of cognitive and intellectual capacity and in the capacity for critical reflection in context.

Work Placement(s)

No

Syllabus

Part I

1. Ethics and Moral

2. Sources of Altruistic Behaviour

3. Normative ethical theories: Teleology and deontology

4. Case analysis and ethical dilemmas

Part II

1. The role and responsibilities of people in organizations

2. Historical perspective on the professional organization systems

3. Systems of organizational ethics and social responsibility

4. Codes of Conduct

5. Codes of corporate governance

6. IFAC Code

Part III

1. Statutes and deontological codes of some regulated professions

2. The individual cases of the Chartered Accountants and Statutory Auditors

2.1 Scope

2.2. Professional rights and duties

2.3. Advertising and soliciting customers

2.4. Professional secrecy

2.5. Incompatibilities

2.6. Fees

2.7. Disciplinary responsibility

Part IV

1. Origin and development of the main Professional Bodies

2. Professional organisations in MAF’s area

2.1. Chamber of Statutory Auditors

2.2. Chamber of Chartered Accountants

Assessment Methods

Continuous
Oral presentations: 30.0%
Written report: 70.0%

Bibliography

Códigos de Conduta de empresas e de actividades

Códigos deontológicos:

IFAC;

CTOC;

OROC.

Ameida, F. (2010), Ética, Valores Humanos e Responsabilidade Social das Empresas, Princípia Editora

Boatright, J. (2003), Ethics and the Conduct of Business, 4th ed, Prentice Hall

Cravo, D. (2001), Ética e Deontologia Profissional, Gradiva.

Duska, Donald; Duska, Brenda e Ragatz , Julie (2011), Accounting Ethics, Wiley-Blackwell.

IFAC (2005), The Roles and Domain of Professional Accountants in Business.

Kant, I. (2005), Fundamentação da Metafísica dos Costumes, Trad. Paulo Quintela. Edições 70

Mercier, (2003), A Ética nas Empresas, Edições Afrontamento.

Mill, J. S. (2005), Utilitarismo, Trad. F. J. Azevedo Gonçalves. Gradiva

Moreira, J.M. (1999), A Contas com a Ética Empresarial, Princípia Editora

Rocha, A. S. (2010), Ética, Deontologia e Responsabilidade Social, Vida Económica

Singer, P. (2000), Ética Prática, Gradiva.

Pesquisa de artigos em revista de referência