Ethical Education in Accounting: Integrating Rules, Values and Virtues

Mêlé, Domènec

doi:10.1007/s10551-004-3829-y

Cited by 139 publications

(124 citation statements)

References 14 publications

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“…The second issue is a broader view of ethics that comes from accepting that it entails not only rules, or vales or virtues, but rules, virtues and ethical values (human goods) which are mutually interdependent (Macintyre 1992;Melé 2005Melé , 2012.…”

Section: Conclusion and Future Researchmentioning

confidence: 99%

Ethics in Finance and Accounting: Editorial Introduction

2016

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In light of the recent crisis and its aftershocks, it becomes crucial to reflect on the relationship between finance and accounting and on how to integrate ethics and efficiency, as well as on how to motivate and empower practitioners in the world of finance to commit to justice, fairness and enhanced understanding, and to improving their personal integrity. This article, written as an editorial introduction to a special issue includes works related to control measurement and ethical behavior, misbehaviors in finances and accounting, professionalism in accounting, ethical investing and corporate reporting. We conclude by suggesting further research for a better integration of technical aspects of accounting and finances into business activity-human activity actually-and an for understanding of ethics not limited to rules, but as a mutual and interdependent system of values (human goods), virtues and principles.

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Section: Conclusion and Future Researchmentioning

confidence: 99%

Ethics in Finance and Accounting: Editorial Introduction

2016

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“…Aristotle held that phronesis encompassed all the virtues, as it was impossible without a virtuous orientation. As Mele (2005) has noted:…”

Section: Ultimate Concernmentioning

confidence: 97%

“…Mele (2005) distinguishes between moral values and values in general. Living according to moral values contributes to the good of the person (virtue) whereas making decisions based on other (non-moral) values does not affect our character or our goodness.…”

Section: Spirituality As a Regulative Idealmentioning

confidence: 99%

Phronesis and spirituality in the workplace

Grant¹,

McGhee²

2012

JSLaM

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A review of the relevant literature recognised several characteristics that permeate discussions on spirituality. This paper's premise is that these characteristics inform an individual's choice of values -they form a type of regulative ideal. The process developed explains the link between these values and virtue and therefore ethical behaviour in the workplace. The values frameworks developed recently in the spirituality literature specify those things a spiritual person perceives as worth having, getting or doing. This paper contends that these values, particular to spiritual persons, contribute to the flourishing of individuals and therefore lead to the acquisition of virtue. Spiritual persons are likely to be ethical persons. Such individuals are likely to be of significant benefit to their organisations. A process is offered to explain the link between these values, virtue and ethical behaviour in the workplace. Central to this process is the notion of phronesis (practical wisdom) in the perception, selection and implementation of spiritual values in the workplace.Practical wisdom or phronesis is the reward for striving for virtue. It is the ability to know what is good to do here and now. It enables a person to have rational control of their feelings: to "have those feelings at the right times on the right grounds towards the right people for the right motive and in the right way" (Aristotle, Trans. 1941, NE Bk 2 chap 6; 1106b16). This paper contends that spiritual values, particular to spiritual persons and enhanced through phronesis, contribute to the flourishing of individuals and therefore lead to the acquisition of virtue. Phronesis is essential if espoused organisational values are to become a reality in the life of the organisation.

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“…Until date, a number of studies have been done on the goals of business ethics instruction. Among the possible aims of business ethics teaching, a few scholars have explicitly proposed the virtues or character education of students as its primary goal (Hartman, 1998;Mele, 2005;Mintz, 1996). The majority, however, reflect the view of moral development advanced by cognitive developmental psychology.…”

Section: Introductionmentioning

confidence: 99%

“…The aim of the present paper is to address this conflict and propose an alternative view of moral development that could serve as a framework in establishing the goals of business ethics instruction. It suggests that Thomas Aquinas -considered as the main commentator of Aristotle (MacIntyre, in Mele, 2005) -provides a more comprehensive concept of moral development than that advanced by cognitive developmental psychology and therefore serves as a suitable framework for a curriculum design that focuses on students' education in virtues as a possible goal of business ethics instruction.…”

Section: Introductionmentioning

confidence: 99%

Education in virtues as goal of business ethics instruction

Catacutan

2014

AJOBE

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The moral development paradigm underlying a particular business ethics curriculum design plays a significant role in determining the goals of business ethics instruction. Concretely, the view of moral development advanced by cognitive developmental psychology that dominates business ethics literature identifies moral development with cognitive processes, but disregards educating students in virtues. The aim of the present paper is to propose an alternative paradigm of moral development to that of cognitive developmental psychology and presents Aquinas' view of moral development as a suitable framework for a curriculum design that focuses on virtues as a possible goal of business ethics instruction.

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Ethical Education in Accounting: Integrating Rules, Values and Virtues

Cited by 139 publications

References 14 publications

Ethics in Finance and Accounting: Editorial Introduction

Ethics in Finance and Accounting: Editorial Introduction

Phronesis and spirituality in the workplace

Education in virtues as goal of business ethics instruction

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