David Bourget (Western Ontario)
David Chalmers (ANU, NYU)
Rafael De Clercq
Jack Alan Reynolds
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Journal of Business Ethics 57 (1):97 - 109 (2005)
Ethics in accounting and ethical education have seen an increase in interest in the last decade. However, despite the renewed interest some important shortcomings persist. Generally, rules, principles, values and virtues are presented in a fragmented fashion. In addition, only a few authors consider the role of the accountants character in presenting relevant and truthful information in financial reporting and the importance of practical reasoning in accounting. This article holds that rules, values and virtues are interconnected. This provides a sound approach to ethics in accounting, in which character and practical reasoning are crucial. Consequently, ethical education in accounting has to simultaneously include the knowledge of proper rules and principles and their correct application; values (understood as moral goods) and virtues, whose acquisition, in the view of the author, should be encouraged.
|Keywords||Codes of conduct connection of virtues ethical education in accounting ethics in accounting ethical theories natural law values virtue ethics|
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Rafael Morales‐Sánchez & Carmen Cabello‐Medina (2015). Integrating Character in Management: Virtues, Character Strengths, and Competencies. Business Ethics: A European Review 24 (S2):156-174.
Jun Gu & Cristina Neesham (2014). Moral Identity as Leverage Point in Teaching Business Ethics. Journal of Business Ethics 124 (3):527-536.
Q. Miao, A. Newman, J. Yu & L. Xu (2013). The Relationship Between Ethical Leadership and Unethical Pro-Organizational Behavior: Linear or Curvilinear Effects? [REVIEW] Journal of Business Ethics 116 (3):641-653.
Jeri Mullins Beggs & Kathy Lund Dean (2007). Legislated Ethics or Ethics Education?: Faculty Views in the Post-Enron Era. [REVIEW] Journal of Business Ethics 71 (1):15 - 37.
Javier Aranzadi (2011). The Possibilities of the Acting Person Within an Institutional Framework: Goods, Norms, and Virtues. [REVIEW] Journal of Business Ethics 99 (1):87 - 100.
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