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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Özgür Özmen Uysal (2010). Business Ethics Research with an Accounting Focus: A Bibliometric Analysis From 1988 to 2007. [REVIEW] Journal of Business Ethics 93 (1):137 - 160.
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Pablo Ruiz-Palomino, Ricardo Martínez-Cañas & Joan Fontrodona (2013). Ethical Culture and Employee Outcomes: The Mediating Role of Person-Organization Fit. [REVIEW] Journal of Business Ethics 116 (1):173-188.
Jun Gu & Cristina Neesham (forthcoming). Moral Identity as Leverage Point in Teaching Business Ethics. Journal of Business Ethics.
Rosina Mladenovic & Nonna Martinov-Bennie (2015). Investigation of the Impact of an Ethical Framework and an Integrated Ethics Education on Accounting Students’ Ethical Sensitivity and Judgment. Journal of Business Ethics 127 (1):189-203.
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