Ethics and Professional Deontology

Recommended Prerequisites

Not applicable.

Teaching Methods

The course works in theoretical-practical classes, combining an expositive approach of more theoretical matters with discussion and resolution of case studies and exercises. The study of the deontological codes of regulated profession is accompanied by practical cases.

Students must develop a research essay is developed along the semester, with oral presentation and discussion in class, in a date to be settled before the final test.

All supporting materials (with the exception of books and legal regulations) are made available in the respective page in NÓNIO platform.

Learning Outcomes

One intend to complement the students’ competencies, introducing basic concepts and principles associated to the Ethics.

In particular, to understand the ethical and moral responsibilities associated with the professions of Certified Accountant and Statutory Auditor.

It is also intended that students can apply principles of ethics and deontology in the resolution and analysis of ethical dilemmas, as well as understanding the content and overall importance of a code of ethics and of specific codes of ethics for professional organizations.

Work Placement(s)

No

Syllabus

Part I

1. General definitions about ethics.

2. Ethics and Morals.

3. Culture based on ethical values.

4. Normative theories and contemporary prescriptive theories.

5. Case analysis and ethical dilemmas.

Part II

1. Ethics in Professional activity 2. The role and responsibilities of individuals in organizations.

3. Organizational ethics and social responsibility systems.

4. The Codes of Conduct.

5. Corporate governance codes.

6. The IFAC Code.

Part III

1. The statutes and codes of ethics of some regulated professions.

2. The particular cases of CC and ROC

   2.1. Scope of application

   2.2. Professional rights and duties

   2.3. Advertising and customer acquisition

   2.4. Professional confidentiality

   2.5. Incompatibilities

   2.6. Fees

   2.7. Disciplinary responsibility.

3. Analysis of cases.

Part IV

1. Origin and development of the main Professional Orders.

2. Professional Organizations in the area of the MCF

Assessment Methods

Assessment
Periodic or by final exam as given in the course information: 100.0%

Bibliography

Principal

Códigos de Conduta de empresas e de atividades.

Códigos deontológicos: IFAC; OCC; OROC.

Boatright, J. (2012), Ethics and the Conduct of Business, 7th ed, Prentice Hall.

Gonçalves, C. e Carreira, F., (2012), O Comportamento Ético e o Profissional da Contabilidade, Áreas Editora.

Duska, D., Duska, B., e Ragatz , J., (2011), Accounting Ethics, Wiley-Blackwell. 2nd edition.

Rego, A; Cunha, M.; Costa, N.; Gonçalves, H. e Cardoso, C. (2006), Gestão ética e socialmente responsável, Editora RH, Lisboa.

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

Mercier (2005), A Ética nas Empresas, Edições Afrontamento.

 

Complementar:

Nunes, V., (2010), Estatuto da Ordem dos Técnicos Oficiais de Contas Anotado, Vida Económica.

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

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