Ethical Education in Accounting: Integrating Rules, Values and Virtues
particular society and excel in it’’ (1992, p. 107). In
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Rules of social ethics
particular society and excel in it’’ (1992, p. 107). In spite of Solomon’s valuable contribution in intro- ducing virtues in business ethics, and his general directive that all the virtues of everyday life apply to business, the definition he gives can be criticized (Ewin, 1995) because some ‘‘virtues’’ which are accepted as such in a particular society, would be dubious examples of human excellence in another. 10 Another problem is found in certain approaches in which virtues are proposed without any reference to norms or principles, which according to some authors is a failure to supply the means to resolve moral dilemmas (Messerly, 1994; p. 109; among others). Both problems arise from considering virtues apart from rules and values or principles instead of simultaneously considering rules, values and vir- tues. 11 But, are rules, values and virtues really interrelated? Understanding the interrelation between rules, values and virtues Rules, values and virtues are indeed interrelated if one accepts the basic anthropological and ethical concepts presented by Aristotle and his main com- mentator, Thomas Aquinas (MacIntyre, 1993). A crucial point in this approach is that values have to be considered as ‘‘intrinsic moral values’’, or ‘‘moral goods’’ rooted in human nature. 102 Dome`nec Mele´ This makes sense, since values, although fre- quently considered either as subjective or as social agreements, can also be understood objectively. Some scholars have even distinguished values, in general, from ‘‘moral or ethical values’’. The latter are defined as those which, when one lives in accordance with them, contribute to ‘‘the good of the person’’, that is to say, to the perfection or flourishing of individuals as a human beings. In this sense, Guardini (1999, pp. 30 )31) wrote that the good (of the person) ‘‘is different from any other values’’. These other values ‘‘drive our behavior here and now, depending on the situation, while the good compels us always (. . .)’’ In other words, the requirements of values are always specific; the requirements of good are universal. The former is presented to men and women in certain circum- stances (. . .), while the requirement of good drives men and women for the simple fact of being hu- man.’’ If moral values, relate to ‘‘the good of the person’’, they can be distinguished from other values (technical, economics, aesthetics, etc.). Following Aquinas (Summa Theologica, I )II, q. 94, a. 2), moral goods can be known by human reason from the spontaneous inclinations of human nature, such as the good of life from the inclination to conserve life, the good of true knowledge from the inclination to know, and the good of a harmonic and peaceful social life, from the inclination to live in society. 12 Truthfulness, justice and loyalty, which are crucial values in accounting, are ethical values tied to the goods of true knowledge and sound social life. Without these values social life deteriorates and trust ) a cement of social life ) is destroyed. Humans are responsible for their own acts and, therefore, for their human development, which at the same time produces a good society. It requires the following of rules associated with moral goods. Some rules need extensive study due to compli- cated issues in each profession or environment. But there are some elemental moral rules relatively easy to learn. Thus, practically everyone can dis- cover the ‘‘golden rule’’ (treat others in the same way you would like to be treated), the rule of respecting human dignity, ‘‘giving people their rights’’, honoring promises and fulfilling contracts, and some others. Likewise, abusing power by exploiting human need, manipulating people and considering persons as mere instruments for the sake of one’’s own interests, are ethical rules regarding what must be avoided. 13 By acting in accordance with these rules and consequently in accordance with moral goods, the individual acquires virtues. These virtues acquired by acting according to moral goods and the corre- sponding rules can be called ‘‘human virtues’’. Understanding rules, goods (values), and virtues in this way is, by definition, interrelated. Because human virtues are habits, they provide promptness or readiness to do good, ease or facility in performing a good action and joy or satisfaction while doing it. Human virtues, or virtues proper to human beings as such, are traditionally grouped in four major categories called ‘‘cardinal virtues’’: practical wisdom (or prudence); justice, which in- cludes all ‘‘transitive virtues’’ or virtues related with dealing with others; and two self-master virtues: fortitude (sometimes known as courage) and tem- perance (or moderation) (Houser, 2004; Pieper, 1965), which many consider genuine human virtues (Geach, 1977). Moral values (goods) entail rules and acting in accordance with these rules develops human virtues, and these virtues make it easier to grasp moral values (see Figure 1). In grasping moral values, practical wisdom has a crucial role, since this virtue provides the capacity for perceiving human good in every action 14 and to determine what is the content of each virtue (e.g., pointing out what does it mean to be courageous in a particular situation). Other hu- man virtues are united among them, and practical wisdom requires the existence of the other virtues. For Aristotle, ‘‘it is not possible to be good in the Download 195.26 Kb. Do'stlaringiz bilan baham: |
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