Ethical Education in Accounting: Integrating Rules,Values and Virtues |
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Authors: | Email author" target="_blank">Domènec?MeléEmail author |
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Institution: | (1) Department of Business Ethics, IESE Business School, University of Navarra, Av. Pearson, 21, 08034 Barcelona, Spain |
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Abstract: | 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. |
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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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