Business Commons^™

Virtue Ethics And Accounting Education, Steven Mintz

Steven Mintz

The meaning and purpose of virtue theory are described, emphasizing the work of Pincoffs (1986), how it relates to accounting practice, and pedagogical considerations in teaching virtue to accounting students. There is a need for virtue in accounting because the virtues enable accountants to resist client and commercial pressures that may result from conflicts between an accountants' obligation to a client or employer and public interest considerations. Educators can use case analysis, cooperative and collaborative learning techniques, and role-playing, to inform students about the importance of virtue and to facilitate the learning of virtue.