Ethics

Highlight the social importance of the accountant’s functions both regarding the way he/she should behave
within the organization environment and the way he/she should behave within the organizations through the
performance of specific functions in a very diversified whole and framing these functions in intra-group
relations and with the main interested in these functions.
Understand the role and the importance of the social values and the principles for an active citizenship and a
social responsible exercise of the accountant’s or manager’s profession.

PART I – Introduction and concepts
PART II – Ethics, Business and Profession
PART III – Analysis of the standard practical solutions of professions
PART IV – The Accountant’s profession

NAO

Código Deontológico dos Técnicos Oficiais de Contas
Estatutos da Ordem dos Técnicos Oficiais de Contas
ARRUDA, M.C.C. (2001) “Código de Ética”. Negócios Editora. Lisboa
BARATA, Alberto da Silva (1996) “Contabilidade, Auditoria e Ética nos Negócios”. Editorial Notícias. Lisboa
ALMEIDA, Filipe (2010) “Ética, Valores Humanos e Responsabilidade Social das Empresas” – Principia Editora
HOPKINS, Willie E. (1997) “Ethical Dimensions of Diversity”. Sage Publications.
MAURICE, Jak (1996) “Accounting Ethics”. Pitman Publishing London
TOFLER, Barbara Ley (1991) “Ética no Trabalho”. Wiley.Rio de Janeiro
WINDAL, Floyd W (1991). “Ethics and the Accountant – Text & Cases”-Prentice Hall.
Boatright, John R.(1998) “Ethics and the conduct of Business” – Prentice Hall
Ridley, Charles R and Johnson, W. Brad (2008) “The Elements of Ethics for profissionals” – Palgrave
Pegoraro, Olinto (2006) “Ética dos maiores mestres através da História” – Editora Vozes, Ltda – Brasil