Most companies require engineers to maintain a weekly time card, indicating the number of hours spent on each project (usually to the nearest 1/10 of an hour). These cards are used to calculate the labor cost of each project, as well as to keep track of time off for vacations, illness, etc., and time spent on "overhead" functions such as training.
In many cases, such as with government contractors, the customer is billed on the basis of these reports.
Usually these engineers are paid an annual salary, which assumes 40 hours per week of work. Most engineers probably choose to work extra hours to make sure their projects are completed. However, frequently supervisors require them to work extra hours on a particular project because the project is behind schedule, or over budget. The engineers are told that their time cards should total 40 hours per week.
As an engineer, discuss the ethical issues of working 60 hours per week and reporting 40 on your time card.
As a manager, discuss the ethical issues of asking your employees to do this.