Virtue ethics and the accounting profession

Authored by: Marc Peter Neri

The Routledge Handbook of Accounting Ethics

Print publication date:  December  2020
Online publication date:  December  2020

Print ISBN: 9781138591967
eBook ISBN: 9780429490224
Adobe ISBN:


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Virtue ethics is one of the three leading schools of ethics (along with deontology and consequentialism); however, accounting research has not yet given serious attention to this fascinating and helpful perspective. Virtue ethics focuses on the person and their purpose. So rather than enquire about duties or the outcomes of individual actions, virtue ethics begins by asking what it means to be a good accountant. Then, virtue ethics seeks to discover the intellectual and moral virtues an accounting professional needs in order to act in the best possible way in any given situation. This chapter introduces virtue ethics, defines important terminology, and reviews current accounting research that has employed the perspective. Finally, the chapter provides some recommendations for future research.

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