Human Development and the Pursuit of the Common Good: Social Psychology or Aristotelian Virtue Ethics?

Martin, Felix

doi:10.1007/s10551-011-1189-y

Cited by 15 publications

(14 citation statements)

References 39 publications

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“…As such, it is a framework for action and gives accounting professionals the opportunity to bridge different levels of analysis, to combine different disciplines, and to link theory and practice. collectively address the specific principles that underlie the search for common good (see Argandona, 1998;Costa & Ramus, 2012;Martin, 2011;Melé, 2009Melé, , 2012O'Brien, 2009;Schlag, 2012;Sison & Fontrondona, 2011, 2013Sison et al, 2016). The pursuit of a higher community good occurs as the result of the principles of subsidiarity and totality, and allows accounting professionals to go beyond a mere search for technical accuracy.…”

Section: Relevance Of the Common Good Principle In Accountingmentioning

confidence: 99%

Beyond accountants as technocrats: A common good perspective

Frémeaux¹,

Puyou²,

Michelson³

2020

Critical Perspectives on Accounting

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In a context characterised by the scientification of accounting practices and standards, an important question to pose is how might accounting professionals be released from an excessive focus on rationality (technical accuracy, technical neutrality and technical abstraction) and reclaim the profession in the public interest? Grounded in a person-oriented approach, we contend the common good principle can help accountants to mitigate the tyranny of economic rationality/homo economicus notably through greater consideration of public interest, thereby enabling them to exercise stronger ethical judgement. First, the common good can serve as a basis for the establishment of an ethical protocol based on the search for embedded community goods, human development and the personal good of each member. Second, the common good provides specific ethical principles including subsidiarity, totality, teleological hierarchy, longterm commitment, reality and unity that can better assist accounting professionals to exercise ethical judgement and therefore contribute to the public interest. In contrast to defending a strict adherence to ethical rules enshrined in professional codes of conduct, this article argues for an open ended protocol inspired by the common good principle. This will, we contend, better promote the re-contextualisation of accounting practices conducted by reflexive, sentient and publically-conscious practitioners.

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Section: Relevance Of the Common Good Principle In Accountingmentioning

confidence: 99%

Beyond accountants as technocrats: A common good perspective

Frémeaux¹,

Puyou²,

Michelson³

2020

Critical Perspectives on Accounting

View full text Add to dashboard Cite

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“…Developing a competency thus means acquiring new habits of behavior, which, although a slow process at times, nevertheless implies a real possibility of learning (Cardona & García-Lombardía 2005). Second, this allows the development of reliable and ad hoc measurement tools for ethical behaviors, an unresolved issue in the field of ethical decision making (Treviño et al 2006;Tenbrunsel & Smith-Crowe 2008) and virtue ethics (Moore 2002;Whetstone 2003;Chun 2005;Martin 2011).…”

Section: Discussionmentioning

confidence: 99%

“…However, although a great deal of research uses the virtue ethics approach in the business area (Ferrero & Sison 2014), serious doubts about its applicability have been raised (Koehn 1998;Moore 2002;Whetstone 2003;Chun 2005;Martin 2011). Virtue ethics has really been acclaimed as a valuable approach for business ethics.…”

Section: Moral Virtuesmentioning

confidence: 99%

“…, ; Giacalone et al . ; Wright & Goodstein ), serious doubts about their applicability have been raised (Koehn ; Moore ; Whetstone ; Chun ; Martin ).…”

Section: Introductionmentioning

confidence: 99%

“…Moreover, it highlights the capacity of individuals to make judgments about the best alternative for every situation and to, in turn, improve ethical decision making (Melé 2005(Melé , 2012Bastons 2008;Beabout 2012;Morales-Sánchez & Cabello-Medina 2013). By contrast, although many works address how virtues can benefit individuals and organizations (Collier 1995;Cameron et al 2003Cameron et al , 2004Giacalone et al 2005;Wright & Goodstein 2007), serious doubts about their applicability have been raised (Koehn 1998;Moore 2002;Whetstone 2003;Chun 2005;Martin 2011).…”

Section: Introductionmentioning

confidence: 99%

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Integrating character in management: virtues, character strengths, and competencies

Morales-Sánchez

Cabello‐Medina

2015

Bus Ethics Eur Rev

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In recent years, character traits in general and virtue-related concepts in particular have been of considerable interest to philosophers, psychological researchers, and practitioners in the business ethics field. Three approaches to character traits can be used to incorporate ethics into organizations: virtues (philosophical approach), character strengths (psychological approach), and competencies (management approach). The aim of this article is to clarify the concept of character traits, or virtues, and provide a unified operational version of it for incorporation into management.To this end, we first discuss the analogy among virtues, character strengths, and competencies. Then, we propose a list of moral competencies that can be implemented in competency-based human resource management.

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