Ethical Education in Accounting: Integrating Rules, Values and Virtues
Download 195.26 Kb. Pdf ko'rish
|
Rules of social ethics
RULES
HUMAN VIRTUES MORAL VALUES Figure 1. Interdependence of moral values, rules, and human virtues. Ethical Education in Accounting 103 strict sense without practical wisdom, or practically wise without moral virtues.’’ (Nichomachean Ethics, bk VI, chap. 13; 1144b31.) 15 In other words (see Figure 2), practical wisdom points out what is the right means in each situation regarding transitive and self-mastering virtues. Prac- ticing these latter virtues develops practical wisdom as a necessary condition. Finally, transitive and self- mastering virtues have reciprocal influences (e.g., fairness requires courage, and being fair is fostered by the development of courage needed to act fairly). 16 Rules, goods and virtues, understood in this way, are indeed interconnected. Furthermore, ‘‘virtues, rules and goods (. . .) have to be understood in their relationship or not at all’’; and ‘‘rules, conceived apart from virtues and goods, are not the same as rules conceived in dependence upon virtues and goods; and so it is also with virtues apart from rules and good and good apart from rules and virtues.’’ (MacIntyre, 1993, p. 144) Ethical education for good behavior In line with the Aristotelian tradition, I suggest ethical behavior of a person in accounting, as in any other human activity, depends on (see Figure 3) Moral sensitivity, which could be described as how the subject comprehends the ethical dimension of a situation. Human beings have a certain capacity to feel other’s people needs. In the face of certain situations we experience feelings of compassion, solidarity, sympathy for a noble cause, and other moral sentiments. In accounting, one can feel that a practice can adversely or favorably affects some people. But there are also sentiments of greed, self-sufficiency or even fear which can be stronger than those related to good behavior. Sentiments can also lead to attitudes of sentimentalism, the morality of which could be questioned. There- fore, moral sentiments seem not sufficient for an authentic moral sensibility; they need practical wisdom to bring about moral sensibility. Practical wisdom helps one to grasp the moral good in each Download 195.26 Kb. Do'stlaringiz bilan baham: |
Ma'lumotlar bazasi mualliflik huquqi bilan himoyalangan ©fayllar.org 2024
ma'muriyatiga murojaat qiling
ma'muriyatiga murojaat qiling