Corporate Ethics and Governance

Accounting, Publication in the Diário da República - Despacho nº 13772/2014 - 12/11/2014

4 ECTS; 3º Ano, 2º Semestre, 45,0 TP

- Carla Maria Freitas dos Santos Joaquim

Not applicable.

Students should be aware of the importance of the participation of stakeholders in corporate governance and ethical and deontological principles listed in the Code of Ethics of Chartered Accountants.

1. Notions and concepts of Ethics and Deontology
1.1.Brief history of ethics
1.2.Concepts of ethics and ethics
2. Corporate Ethics
2.1.Ethics and company
2.2.The company as an ethically responsible organization
3. The individual and social factors of the organisational dynamics
3.1. The Human Motivation in work
3.2. The leadership and the impact in individuals, groups and organizations;
4.Deontological principles and professional values
4.1.Deontological principles, framework
4.2.Professional values, their implications
5. Code of Ethics and professional conduct of certified accountants
5.1.Evolution of the Statute and the Code of Ethics
5.2.Scope, duties and responsibilities
6.Codes of ethics of professional organizations
6.1.Analysis and comparison between organizations
6.2.Interconnections and implications of codes between organizations
7.Professional organizations in areas related to accounting
7.1.Study of professional organizations in areas related to accounting
7.2.Order of Statutory Auditors
7.3.Incompatibilities and conflicts of interest
8. Case studies

Evaluation Methodology
Continuous Assessment: Practical assignments with presentation (25%)
Test with a minimum mark of 8/20 (75%)
Final Assessment: exam for students who don't achieve a minimum mark of 10/20 in continuous assessment

- Nunes, M. (2010). Estatutos da OTOC - anotado. lisboa: Vida Económica
- Helena e cardoso, C. (2007). Gestão Ética e Socialmente Responsável. Lisboa: RH
- César, A. (2008). Introdução à Ética Empresarial. lisboa: Princípia Editora
- Arménio, R. e Miguel, C. e Nuno, C. e Helena, G. (2007). Gestão Ética e Socialmente Responsável. Lisboa: Editora RH

Method of interaction
Current issues and discussion of relevant case studies. Literature review and practical assignments on taught topics.

Audiovisual support (datashow, powerpoint).

Software used in class