Business Ethics and CSR

Ethical virtues, norms and values in accounting education

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In this chapter, I argue that ethical accounting education should pay attention to virtues, in particular practical wisdom, rooted in human goods (intrinsic values), as well as to principles or rules. To a great extend, this chapter is an updated version of a previous paper (Mele, 2005), expanded in some parts. It is structured as follows. Firstly, we discuss why rule and principled-based virtues proposals disconnected from human goods and principles. In the following section, we explain why practical wisdom and other person.rooted virtues are so imortant. Then, we debate the connection between virtues and principles and their dependence on human goods. Finally, we connedt this approach to the psychological elements of ethical behavior and discuss implications of the previous arguments for ethical education in accounting.
Bibliographic citation: MELÉ, D. (2020). Ethical virtues, norms and values in accounting education. In Pinheiro, Margarida M. and Costa, Alberto J. (Eds.), Accounting ethis education; teaching virtues and values (pp. 120-136). Abingdon, Oxon ; New York: Routledge.
Date: 01/11/2020
Author(s): Domènec Melé
Document type: Book Chapter
Department: Business Ethics
Languages: English