Aristotle: A Pre-Modern Post-Modern? Implications for Business Ethics

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 accountant's 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.

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“…From a different perspective, an Aristotelian critique can also be made against the foundations of modern moral theories (Duska, 1993).…”

Section: Domènec Melémentioning

confidence: 99%

Ethical Education in Accounting: Integrating Rules, Values and Virtues

2005

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“…They all coincided, however, in citing utilitarianism (or "teleology") and Kantian deontology as dominant theories. Other articles concur (Bowie 1991, Donaldson & Dunfee 1994, and Collier 1995, with Duska (1993) denouncing this state.…”

Section: The Novelty Of Virtue Ethicsmentioning

confidence: 94%

A Survey on Virtue in Business and Management (1980-2011)

Ferrero¹,

Sisón

2012

SSRN Journal

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Virtue ethics is generally recognized as one of the three major schools of ethics, but is often waylaid by utilitarianism and deontology in business and management literature. Focusing on publications in the Thomson-Reuters Journal of Citation Report between 1980 and 2011, we use EBSCO and ABI databases to look for articles containing the keywords "virtue ethics", "virtue theory" or "virtuousness" in the abstract together with "business" or "management" in the text. We refined our search to draw lists of the most prolific authors, the most cited authors, the most cited articles and the journals with the most virtue ethics publications. This information allows us to chart how virtue ethics articles have evolved through the decades and establish clusters of authors as well as clusters of themes. These findings also provide a foundation for future study of the meanings of virtue ethics and the achievement and potential of different persuasions within virtue ethics research. We believe this will make a significant contribution to business ethics scholarship and management education by supplying both with a solid philosophical and anthropological mooring. Ignacio AbstractVirtue ethics is generally recognized as one of the three major schools of ethics, but is often waylaid by utilitarianism and deontology in business and management literature. Focusing on publications in the Thomson-Reuters Journal of Citation Report between1980 and 2011, we use EBSCO and ABI databases to look for articles containing the keywords "virtue ethics", "virtue theory" or "virtuousness" in the abstract together with "business" or "management" in the text. We refined our search to draw lists of the most prolific authors, the most cited authors, the most cited articles and the journals with the most virtue ethics publications. This information allows us to chart how virtue ethics articles have evolved through the decades and establish clusters of authors as well as clusters of themes. These findings also provide a foundation for future study of the meanings of virtue ethics and the achievement and potential of different persuasions within virtue ethics research. We believe this will make a significant contribution to business ethics scholarship and management education by supplying both with a solid philosophical and anthropological mooring.2

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“…Ethics is what an individual human being requires for good. However a just society is the prerequisite for accomplishment of individual goods and happiness (Duska, 1993). "The Cyropaedia", written by the Athenian Xenophon ca.…”

Section: 3ancient Greecementioning

confidence: 99%