Ethics and Professional Deontology

Recommended Prerequisites

Not applicable.

Teaching Methods

The sessions are theoretical and practical, combining an exposure approach of more theoretical matters (accompanied, when convenient, by illustrative examples), with case discussion and resolution. The study of the statutes and of the codes of deontology of regulated professions is followed by the resolution of practical cases.

In general, the u.c. uses teaching methods and application of knowledge directed towards the identification of ethical issues and awareness in disseminating and debating the contents linked to the deontological codes of the profession.

Learning Outcomes

This curricular unit is designed to complement the students’ education by introducing basic concepts and principles associated to the area of ethics. Additionally, it aims understanding the ethical and moral responsibilities associated to the profession of Certified Accountant and Chartered 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 to understand the content and importance of a code of ethics in general, and professional codes of deontology. 

Work Placement(s)

No

Syllabus

Part I

General notions on ethics.

2. Ethics and Moral.

3. Culture based on Ethical values.

4. Normative theories and standard theories.

5. Case analysis and ethical dilemmas.

Part II

1. Ethics and professional activity

2. The role and responsibilities of people in organizations.

3. Systems of organizational ethics and social responsibility.

4. The Codes of Conduct and the IFAC Code.

Part III

1. The statutes and the codes of deontology of some regulated professions.

2. The particular cases of the CC and the ROC

2.1 Scope of application

2.2 Professional rights and duties

2.3 Advertising and canvassing clients

2.4 Professional secrecy

2.5 Incompatibilities

2.6 Fees

2.7 Disciplinary responsibility

3. Analysis of cases

Part IV

1. Origin and development of the main Professional Associations

2. Professional Organizations in the area of MCF.

Assessment Methods

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

Bibliography

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.

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

Moreira J.(2008), A contas com a Ética Empresarial, Principia Editora, Lda

Gonçalves C. , Gonçalves G. , Sequeira L. (2014), A profissão de Técnico Oficial de Contas, Vida Económica

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.

Nunes, V., (2022), Manual de deontologia profissional dos Contabilistas Certificados, 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.