This paper advocates inclusion of a wider set of ethical theories into the accounting canon. We find that the mainstream accounting curriculum does not adequately engage with non-Western ethical theories or contemporary Western ethical thought, as evidenced by the ethics content of core accounting texts and the International Federation of Accountants’ ethics publications. We suggest adopting a ‘thematic’ approach to teaching ethics as an integrated part of accounting curricula. This approach addresses two competing principles implicit in International Education Standard 4: (...) (i) that all accountants need to be educated to meet global ethical standards, and (ii) that teaching ethics should accommodate ethical traditions and practices that could vary between nations and cultures. The thematic approach we propose requires less additional space within existing accounting curricula and less additional preparation by accounting educators than the alternative approach of teaching substantive ethical theories from a sufficiently diverse range of cultures and traditions. The paper also provides exemplars of this thematic approach to teaching ethics in accounting. (shrink)

Confucius associates the good and the beautiful. Li (translated variously as “ritual propriety,” “ritual,” “etiquette,” or “propriety”) embodies the entire spectrum of interaction with humans, nature, and even material objects. I argue that Confucius attempts to introduce an ethical ontology, not of “what,” but of “the way.” The “way” of reality becomes known with the deliberate participation to the Dao. In other words, through interaction. The way people co-exist demonstrates the rationality of the associations of living and functioning together. Li, (...) as an aesthetic-moral principle, embodies the entire spectrum of one’s interaction with humans, nature, and even material objects. Li is a constitutive element of Confucian ethics and politics, highlighting the importance of beauty, and not only goodness, in human action. The worthiness of human action is judged both aesthetically and morally. Moreover, I hold that Confucius’ ethical ontology is not an ontology of “whatness” but of “howness,” according to the Dao, since Confucius primary concern was not to define the Dao, but to restore the Dao of the ancient sage-kings. The morality of the action is dependent on the way it is performed, according to the mandates of the Dao. (shrink)

This article examines the relevance and value of Confucian Ethics to contemporary Business Ethics by comparing their respective perspectives and approaches towards business activities within the modern capitalist framework, the principle of reciprocity and the concept of human virtues. Confucian Ethics provides interesting parallels with contemporary Western-oriented Business Ethics. At the same, it diverges from contemporary Business Ethics in some significant ways. Upon an examination of philosophical texts as well as empirical studies, it is argued that Confucian Ethics is able (...) to provide some unique philosophical and intellectual perspectives in order to forge a richer understanding and analysis of the field of contemporary Business Ethics. (shrink)

This article examines the relevance and value of Confucian Ethics to contemporary Business Ethics by comparing their respective perspectives and approaches towards business activities within the modern capitalist framework, the principle of reciprocity and the concept of human virtues. Confucian Ethics provides interesting parallels with contemporary Western-oriented Business Ethics. At the same, it diverges from contemporary Business Ethics in some significant ways. Upon an examination of philosophical texts as well as empirical studies, it is argued that Confucian Ethics is able (...) to provide some unique philosophical and intellectual perspectives in order to forge a richer understanding and analysis of the field of contemporary Business Ethics. (shrink)