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After Virtue? Accounting as a Moral and Discursive Practice

After Virtue? Accounting as a Moral and Discursive Practice Alasdair MacIntyre′s book After Virtue is used as the basis to reflect on possibilities for virtue in accounting and some problems in its realisation. MacIntyre advances a neo‐Aristotelean account of virtue that is grounded in practice and which focuses on the unique internal rewards of a practice. Accounting is suggested to be a practice in this sense and five possible internal rewards are identified: honesty, concern for the economic status of others, sensitivity to the value of both co‐operation and conflict, the communicative character of accounting practice, and the dissemination of economic information. Several potential problems in realising virtue are then discussed including the tendency for external rewards to dominate internal rewards, the corrupting power of institutions, and a confusion between laws (rules) and virtues. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Accounting, Auditing & Accountability Journal Emerald Publishing

After Virtue? Accounting as a Moral and Discursive Practice

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Publisher
Emerald Publishing
Copyright
Copyright © 1990 MCB UP Ltd. All rights reserved.
ISSN
0951-3574
DOI
10.1108/09513579010142436
Publisher site
See Article on Publisher Site

Abstract

Alasdair MacIntyre′s book After Virtue is used as the basis to reflect on possibilities for virtue in accounting and some problems in its realisation. MacIntyre advances a neo‐Aristotelean account of virtue that is grounded in practice and which focuses on the unique internal rewards of a practice. Accounting is suggested to be a practice in this sense and five possible internal rewards are identified: honesty, concern for the economic status of others, sensitivity to the value of both co‐operation and conflict, the communicative character of accounting practice, and the dissemination of economic information. Several potential problems in realising virtue are then discussed including the tendency for external rewards to dominate internal rewards, the corrupting power of institutions, and a confusion between laws (rules) and virtues.

Journal

Accounting, Auditing & Accountability JournalEmerald Publishing

Published: Dec 1, 1990

Keywords: Accounting; Accountancy; Ethics

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