Curricular Unit:Code:
Ethics and Deontology870EDEO
Year:Level:Course:Credits:
3UndergraduateCommercial Management and Accounting2 ects
Learning Period:Language of Instruction:Total Hours:
Portuguese/English26
Learning Outcomes of the Curricular Unit:
(i) To know how to define ethics, morals and deontology;
(ii) To develop an autonomous and responsible moral reasoning;
(iii) To be able to solve ethical and deontological problems in the field of Commercial Management and Accounting, according to the main deontological principles;
(iv) To demonstrate skills in gathering, sorting and interpreting relevant information, particularly at work, in order to be able to justify solutions and judgments, especially in the analysis of relevant ethical issues.
(v) To develop skills to a lifelong learning with high levels of autonomy.
Syllabus:
(Prof. Teresa Toldy)
I. Basic concepts to develop an ethical reasoning: 1. Definition of ethics; 2. Definition of deontology; 3. The “golden rule of ethics”; 4. Solidarity and notion of “common good”.
Prof. António Cardoso)
II – Framing ethical responsibility in organizational responsibilities: 1. Economic responsibility; 2. Legal responsibility; 3. Ethical responsibility; 4. Social responsibility.
2. Ethics and Deontology in Commercial Management and Accounting: 2.1. General principles; 2.2. Professional structures and requirements of the representative Professional Chambers; 2.2.1. Institution of the Chartered Accountants; 2.2.1. Institution of the Statutory Auditors; 2.3. Professional duties: legal, productive, deontological and ethical norms.
Demonstration of the Syllabus Coherence with the Curricular Unit's Objectives:
I: syllabus contents provide students with basic knowledge on ethics and deontology as well as in their relation with morals. Students will also be provided with knowledge in the field of personal, inter-personal and social ethics, by exploring the notions of solidarity and common good. This will facilitate the development of an autonomous and responsible reasoning.
II: syllabus contents provide students with knowledge and with examples of the codes of ethics of the professional groups in the field of accounts. This will facilitate the development of skills to solve ethical dilemmas, to search and collect information and to make a critical evaluation of information. This contributes to the development of skills to an autonomous lifelong learning.
Teaching Methodologies (Including Evaluation):
Teaching methodology will include theoretical lecturing, research, reading and discussion of specific references, as well as thematic debating and critical reflection. Assessment will be continuous and based on a written test (on unit 1 contents = 50% of final grade), a theoretical essay and a practical essay (in group) and work discussion, as well as on the participation of the students in the execution of theoretical and practical tasks in the classroom.
Demonstration of the Coherence between the Teaching Methodologies and the Learning Outcomes:
Part I: Theoretical explanation of the concepts of ethics, deontology and morals. Explanation of the relation and distinction existing between ethics and morals. Explanation of the notions of solidarity and “common good”. Students read texts on the topics. These texts are discussed in the classroom and are assessed in a test on the 1st Part (50% of the final grade). Part II: Presentation of the codes of ethics in the field of accounting. Case studies: the students analyse situations in the context of accounting and try to solve it from the point of view of the knowledge they already have on ethics and deontology. Students write an individual review on ethics and deontology in accounting and an individual theoretical exercise consolidating the knowledge acquired in part I and II.
Reading:
Carreira, F. (2008), “A avaliação da atitude dos profissionais de contabilidade face à ética : um estudo empírico”. In: Contabilidade e gestão: revista científica da Câmara dos Técnicos Oficiais de Contas, nº 5 (Junho 2008). Disponível on-line: http://www.otoc.pt/downloads/files/1219661132_111-137.pdf
Ferreira, R. F. (2007), “A ética (na gestão)”. In: Contabilidade e gestão: revista científica da Câmara dos Técnicos Oficiais de Contas, nº 4 (Março 2007). -p. 5-15. Disponível on-line: http://www.otoc.pt/downloads/files/1180444659_EticaRFF4.pdf
Fidalgo, A. (2014). Ética Mínima. Gradiva: Lx
Gonçalves, C. e Carreira, F. (2012). O Comportamento Ético e o Profissional de Contabilidade. Lx: Áreas Editora.
Pires, M. (2011). "Ética fiscal: perspectivas de uma crise económica global ". XIV Jornadas Fiscais. Lisboa: Universidade Lusíada
Código Deontológico da Ordem dos Técnicos Oficiais de Contas
Código de Ética e Deontologia da Ordem dos Revisores Oficias de Contas