What is it about?
The paper outlines the conept of virtue ethics and explains how this concept is a practical and beneficial approach by which forensic (and other) accountants can develop, maintain and embed ethical behaviour in to their day-to-day operations and organizational policies.
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Why is it important?
Although virtue ethics is a concept that has been introduced into some aspects of the prior accounting literature, the application of virtue ethics within a forensic accounting context has not been explored in depth before.
Perspectives
Virtue ethics provides a very applied and practical model to which accounting students and practitioners can readily relate. Virtue ethics asks practitioners to think about what attributes and characteristics do they need to acquire and practice to achieve excellence in their work. As such, virtue ethics promotes a more positive approach to ethics rather than one that over-emphases compliance with laws or negative responses to poor behaviour.
Dr Bryan Howieson
University of Adelaide
Read the Original
This page is a summary of: What is the ‘good’ forensic accountant? A virtue ethics perspective, Pacific Accounting Review, April 2018, Emerald,
DOI: 10.1108/par-01-2017-0005.
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