Ethics and Governance

Accounting
4 ECTS; 3º Ano, 2º Semestre, 45,0 TP

Lecturer
- António Anacleto Viegas Ferreira

Prerequisites
Not applicable.

Objectives
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.

Program
1. Concept of ethics and deontology
2. Corporate Ethics
3. The undertaking as an ethically reponsible organization
4. The individual and social factors of an organisational dynamics
5. By-laws and Code of Ethics for OCD.
6. Case studies.

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

Bibliography
- Nunes, M. (2010). Estatutos da OTOC - anotado. lisboa: Vida Económica
- , .(2008). Introdução à Ética Empresarial. Lisboa: Príncipia Editora
- Helena e cardoso, C. (2007). Gestão Ética e Socialmente Responsável. Lisboa: RH

Method of interaction
Current issues and discussion of relevant case studies;
Consultations and development of practical work taking into consideration the themes presented;
Audio-visual support (data-show, powerpoint).

Software used in class