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Social and Behavioral Sciences Commons

Open Access. Powered by Scholars. Published by Universities.®

2012

Business

Ed Arrington

Ethics

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Full-Text Articles in Social and Behavioral Sciences

A Prolegomenon To The Relation Between Accounting, Language And Ethics, Cecil E. Arrington Oct 2012

A Prolegomenon To The Relation Between Accounting, Language And Ethics, Cecil E. Arrington

Ed Arrington

This essay outlines the preliminary structure of a moral ontology of accounting understood as discourse. To speak of an ontology of accounting is to speak of the most general features of accounting, those features of its existence that are present irrespective of variations in observed “accountings,” of ways in which accounting manifests itself in lived experience. To speak of a moral ontology is to construe those general features as products of human choices and actions which follow from axiological (value-based) commitments to pursue the good and just life, however that life might be understood, and indeed understood differently by different ...