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Corporate Ethics

Code:

LRE1428

Acronym:

ETE

Subject: 2017/2018 - 2S

Teaching Area:

Management

Programmes

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

Hours Effectively Taught

TRE2

Teóricas:

14,00

Teaching - Hours

Teóricas:

1,00

Aims, Skills and Learning Outcomes

DESCRIPTIVE SUMMARY OF CURRICULAR UNIT
Provide knowledge of business ethics and professional ethics to identify the main problems of today that cause difficulties in the development of companies.

OBJECTIVES AND EXPECTED LEARNING OUTCOMES
- 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 BE DEVELOPED
- Ability to internalize ethical principles and deontological norms;
- Conceive Code of Ethics of a company and / or organization;
- Diagnose and solve business ethics problems;
- Identify the constraints and virtualities of a Code of Ethics;
- Knowledge of the organic structure of OTOC and the rights and duties of Chartered Accountants in light of the OTOC Statute and Code of Ethics.

Programme

1. Current Social Responsibility in Society
2. Social Responsibility of Organizations
3. THE UN GLOBAL PACT
4. The new dimension of Social Responsibility of Organizations
5. Ethics and Business
6.Questions of Competition
7.Production and Prices
8. Contracts and Influences
9.Questions of Personnel
10. Advertising Quotes
11.Ethics in Modern Society
12. Ethics and Deontology of Professions
13. Ethics and Deontology of Certified Accountants
14. Ethics and Deontology of Chartered Accountants

Main literature

João César das Neves; INTRODUÇÃO à ÉTICA EMPRESARIAL, PRINCIPIA, 2010, 2010

OTOC;Estatutos da OTOC e Código Deontológico, 2017, Estatutos da OTOC e Código Deontológico, OTOC

OROC;OROC; Código Deontológico da Ordem dos Revisores Oficiais de Contas, , OROC, 2017

Supplementary Bibliography

Cristina Gonçalves e Francisco Carreira;O Comportamento Ético e o Profissional da Contabilidade, Áreas Editora, 2012, 2012

ANTÓNIO DA SILVA ROCHA;ÉTICA, DEONTOLOGIA e RESPONSABILIDADE SOCIAL, VIDA ECONÓMICA, 2010, VIDA ECONÓMICA, 2010, 2010

Learning Methods

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 performs an individual work and proceeds to its discussion.
In addition to the recommended literature, students will be provided with supporting texts on the subjects to be addressed.

Assessment Components

Avaliação distribuída com exame final

Continuous Assessment

2 Tests: 50% each

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 written tests and in the evaluation elements referred to in points b) to e) of paragraph 2 of Article 39 it is necessary to obtain a minimum grade of 7.5 (seven point five) values.
3. If the student is absent or has a grade lower than 7.5 points in the tests or evaluation elements referred to in the preceding paragraph, he will be automatically transferred to the final evaluation of the normal season.
4. If the student fails to obtain a grade of less than 7.5 points in the second written test (held on the same date as the final written test of the normal time), he / she may apply for evaluation at the time of appeal.

Final Exam

Final exam: 100%