Epistemic Integrity in Accounting

Business and Professional Ethics Journal 32 (1-2):109-130 (2013)
  Copy   BIBTEX


This paper presents an epistemological or knowledge-theoretic reinterpretation of the role of external accountants. It presents a joint epistemic agent model in which corporate management and accountants together form a source of testimonial knowledge for the firm’s stakeholders about the firm’s financial situation. Recent work from virtue epistemology is used, according to which knowledge is, roughly, true belief that is justified by way of the exercise of epistemic virtue. In the joint epistemic agent model, corporate management provides information, while the accountants ensure justification. The paper argues that to ensure justification, accountants have to exercise self-regarding epistemic virtues such as open-mindedness, but also other-regarding epistemic virtues such as generosity. It is also argued that these virtues are only partly encompassed in existing professional codes of conduct.



    Upload a copy of this work     Papers currently archived: 92,923

External links

Setup an account with your affiliations in order to access resources via your University's proxy server

Through your library

Similar books and articles

Epistemic Virtues in Business.Boudewijn de Bruin - 2013 - Journal of Business Ethics 113 (4):583-595.
Other–regarding epistemic virtues.Jason Kawall - 2002 - Ratio 15 (3):257–275.
Epistemic responsibility.J. Angelo Corlett - 2008 - International Journal of Philosophical Studies 16 (2):179 – 200.
Epistemic situationism: An Extended Prolepsis.Mark Alfano - 2017 - In Mark Alfano & Abrol Fairweather (eds.), Epistemic Situationism. Oxford University Press.
Was Sir William Crookes epistemically virtuous?Ian James Kidd - 2014 - Studies in History and Philosophy of Science Part C: Studies in History and Philosophy of Biological and Biomedical Sciences 48:67-74.
Utilitarian epistemology.Steve Petersen - 2013 - Synthese 190 (6):1173-1184.
Subjectivism is Pointless.Michael J. Raven - 2013 - Logos and Episteme 4 (1):733-748.


Added to PP

66 (#251,643)

6 months
16 (#172,308)

Historical graph of downloads
How can I increase my downloads?

Author's Profile

Boudewijn de Bruin
University of Groningen

References found in this work

The epistemology of testimony.Jennifer Lackey & Ernest Sosa (eds.) - 2006 - New York: Oxford University Press.
Epistemic Virtue and Doxastic Responsibility.James Montmarquet - 1992 - American Philosophical Quarterly 29 (4):331-341.

View all 14 references / Add more references