This curricular unit takes a broad approach to the fundamental concepts and principles of (social) ethics, ethics and business ethics, with a predominance of corporate social responsibility. It aims to deepen the foundations of business ethics as an instrument for implementing social responsibility policies by companies and social organizations.
In this context, we analyze the challenges that are posed to business ethics in the development of business activity. Codes of Ethics implemented in national and multinational organizations will be discussed as a way to understand the dominant concerns in the market, in companies and professional organizations.
In the field of professional ethics, the Statute of the Order of Certified Accountants and the Code of Ethics are studied.
Objectives and learning outcomes
1. Provide ethical knowledge, professional ethics and business ethics, which allow identifying the main current problems in the development and sustainability of companies.
2. To enable the student to identify the main areas and domains of intervention of ethics, in the social and deontological scope.
3. Strengthen the mastery of the principles of business ethics and identify trends in corporate behavior in the field of corporate social responsibility.
4. Develop skills to organize the Code of Ethics of a company or organization.
5. Understand the Codes of Ethics of Professional Organizations.
6. Study and exercise the Statute and Code of Ethics of the Order of Certified Accountants.
Skills to develop
- Ability to internalize ethical principles and deontological norms;
- Design the Code of Ethics for a company or organization;
- Identify the constraints and virtualities of a Code of Ethics;
- Diagnose and solve business ethics problems;
- Knowledge of the organizational structure of the Certified Accountants and the duties, rights and duties of Certified Accountants in light of the Statute of the Order of Certified Accountants and Code of Ethics.
Programme
1. Concept and object of ethics, professional ethics and business ethics
2. Ethical rules and ethical behavior
3. Formulation and analysis of ethical dilemmas
4. Ethics in professional activity (deontology)
5. Business ethics in the basic domains and context of companies and their surroundings
6. Codes of Ethics and Corporate Social Responsibility
7. The competences of Professional Organizations and Codes of Ethics and Professional Deontology
8. Statutes and Code of Ethics of the Order of Certified Accountants
Demonstration of the syllabus coherence with the curricular unit's learning objectives
The curricular unit was structured in order to observe the coherence of the programmatic contents with the outlined objectives, which is achieved by combining the respective items, namely:
Programmatic versus Objective Content:
- Concept and object of ethics, professional ethics and business ethics versus providing ethical knowledge, professional deontology and business ethics, which allow identifying the main current problems in the development and sustainability of companies.
- Ethical rules and ethical behavior; formulation and analysis of ethical dilemmas and ethics in professional activity (deontology) versus enabling the student to identify the main areas and domains of ethical intervention in the social and deontological scope.
- Business ethics in the basic domains and context of companies and their surrounding versus reinforcing the mastery of the principles of business ethics and identifying trends of business behavior in the field of social responsibility of organizations.
- Codes of Ethics and Corporate Social Responsibility versus developing skills to organize the Code of Ethics of a company or organization.
- The competences of Professional Organizations and Codes of Ethics and Professional Deontology versus understanding the Codes of Ethics of Professional Organizations
- Statute and Code of Ethics of the Order of Certified Accountants versus Studying and exercising the Statute and Code of Ethics of the Order of Certified Accountants.
Main literature
António da Silva Rocha;Ética, Deontologia e Responsabilidade Social, Vida Económica, 2010. ISBN: 9789727883257
Gonçalves, Cristina e outros;O Comportamento Ético e o Profissional da Contabilidade, Áreas Editora, 2012. ISBN: 9789898058676
Supplementary Bibliography
OROC;Código Deontológico da Ordem dos Revisores Oficiais de Contas, OROC
OCC;Estatutos e Código Deontológico da Ordem dos Contabilistas Certificados, OCC
Neves, João César;Introdução à Ética Empresarial - 2ª Edição, Principia, 2014. ISBN: 9789897161223
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 through the use of the recommended bibliography and the resolution of theoretical-practical exercises.
It also includes the elaboration and discussion of group work (case study).
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
Assessment Components
Description
Type
Time (hours)
Conclusion Date
Attendance (estimated)
Lessons
15
Teste/Exame
3
Trabalho laboratorial ou de campo
5
Trabalho laboratorial ou de campo
10
Study
20
Total:
53
Continuous Assessment
Participation in contact sessions: 5%
Written work: 1 - 20%
Individual written tests: 2 - 75%
Under the terms of the Bachelor's Regulation:
1. The students' attendance in classes will be recorded and, if the number of absences per student exceeds 30% of the total number of lessons scheduled for each course unit, the student will be automatically transferred to the final evaluation (regular season).
2. In the written tests and other assessment elements mentioned in paragraph 2 of Art. 39 it is necessary to obtain a minimum grade of 7.5 (seven point five) points.
3. If the student misses a test or receives a grade lower than 7.5 points in the tests or in another assessment element mentioned in the previous number, the student will be automatically transferred to the final evaluation (regular season).
4. If the student misses or obtains less than 7.5 in the second written test, held in the same date of the final exam in the regular season, they may apply for further evaluation in the Appeal season.
Final Exam
Individual written test: 100%
Demonstration of the coherence between the teaching methodologies and the learning outcomes
The teaching methodology is based on the study of the concepts and theoretical foundations of the programmatic subjects and allows the students to be provided with the essential theoretical knowledge and its application to concrete cases.
In addition, the elaboration and discussion of practical cases, at individual and group level, allows to consolidate the preparation and critical spirit of the students in approaching the themes of the curricular unit.