| Code: | LRE1428 | Acronym: | ETE |
| Teaching Area: | Management |
| Acronym | Study plan | Curriculum Years | ECTS | Contact hours | Total Hours |
|---|---|---|---|---|---|
| LRE | Desp. n.º 20530/2009 (alterado aviso n.º9854/2012) | 2º | 2 ECTS | 15 | 53 |
| Teóricas: | 17,00 |
Teaching - Hours
|
Portuguese
DESCRIPTIVE SUMMARY OF CURRICULAR UNIT
The concepts and fundamental principles of ethics, deontology and social responsibility will be taught to help understand the ethical attitude and the corporate and institutional development in a global market logic. Know how to distinguish between Ethics and Deontology in the day-to-day business and organizations. Identify business ethics as an instrument for implementing social responsibility policies by companies and social organizations.
To know the challenges that are posed to the Ethics in the business development and in the daily life of the companies and what the most important trends. Codes of Ethics implemented in national and multinational organizations will be discussed as a way to understand the dominant concerns in the market and in companies and organizations.
In particular, the Statute of the Order of Chartered Accountants and the Code of Ethics are studied.
OBJECTIVES AND EXPECTED RESULTS OF LEARNING
- Provide knowledge of business ethics and professional ethics to identify the main current problems that cause difficulties in the development of companies.
- To enable the student to identify main areas and fields of intervention of Ethics and Deontology.
- Develop skills to organize the Code of Ethics of a company or organization.
- Strengthen the mastery of the principles of business ethics and identify trends in corporate behavior in the field of corporate social responsibility.
- Develop cognitive skills on the dominant Thought of Business Ethics.
COMPETENCES TO DEVELOP
- Ability to internalize ethical principles and ethical standards;
- Conceive Code of Ethics of a company and / or organization;
- Diagnose and resolve business ethics issues;
- Identify the constraints and the virtualities of a Code of Ethics;
- Knowledge of the organizational structure of OTOC and the rights and duties of Chartered Accountants in light of the OTOC Statute and Code of Ethics.
1. Ethics: concept and object
2. Competition and market issues
3. Deontology: Concept and object
4. Corporate Social Responsibility
5. Codes of Ethics for National and Multinational Companies
6. Codes of Ethics of Professional Organizations
7. The Statute of the Order of Chartered Accountants (OTOC) and the Code of Ethics
8. The Code of Ethics of the Order of Chartered Accountants
| Estatutos da OTOC e Código Deontológico, OTOC |
| OROC;Código Deontológico da Ordem dos Revisores Oficiais de Contas, OROC |
| João César das Nves;INTRODUÇÃO à ÉTICA EMPRESARIAL, PRINCIPIA, 2010 |
| ANTÓNIO DA SILVA ROCHA;ÉTICA, DEONTOLOGIA e RESPONSABILIDADE SOCIAL, VIDA ECONÓMICA, 2010 |
| Henrique Gomes de Araújo;Ética, Economia e Educação, Fundação Engº António Almeida, 1998 |
| Cristina Gonçalves e Francisco Carreira;O Comportamento Ético e o Profissional da Contabilidade, Áreas Editora, 2012 |
| Confederação do Comércio e Serviços de Portugal;Código de Ética para o Com+ercio e Serviços, CCP / Parceiro Social, 2009 (Apoiado pela UE e recomendado para Empresas de Comércio e Serviços) |
| ONE BIZ;Manual de Ética da ONE BIZ, GRUPO ONE BIZ, 2014 (Recomendado para Fornecedores e Colaboradores) |
| ERICSSON;Código de Ética Empresarial da ERICSSON, ERICSSON, 2012 (Código de ètica da Multinacional ERICSSON) |
The methodology of teaching / learning is based on the study of concepts and theoretical foundations of programmatic subjects, illustrated through the resolution of practical cases. Learning is consolidated through individual study and solving by students of theoretical-practical exercises.
It also includes the preparation and discussion of group work (case study). Each student carries out individual work and proceeds to discuss it.
In addition to the recommended literature, students will be provided with supporting texts on the subjects to be addressed.
Avaliação distribuída com exame final
| Description | Type | Time (hours) | Conclusion Date |
|---|---|---|---|
| Attendance (estimated) | Lessons | 15 | |
| Study | 19 | ||
| Avaliação | 5 | ||
| 5 | |||
| Trabalho laboratorial ou de campo | 9 | ||
| Total: | 53 |
Presence and participation in class: 10%
Individual Work: 15%
2 individual written tests: 75%
Under the terms of the Bachelor's Regulation:
1. The actual presence of the students in the classes will be registered and, if the number of absences per student exceeds 30% of the total number of contact sessions provided for each course unit, it will automatically be transferred to the final evaluation of the normal time.
2. In the tests and written works it is necessary to obtain a minimum grade of 7.5 values.
3. If the student fails or obtains a grade lower than 7.5 points in the written tests or assignments, he will be automatically transferred to the final evaluation of the normal season.
Written Test: 100%.