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Ethical Education in Accounting

 

The overall aim of the first unit in Philosophy 333 is to teach students enough about the fundamental elements of philosophical ethics that they are able to successfully and enjoyably navigate this course and make the most of its contents. To this end, the main tasks in Unit 1 include:

  1. defining key terms, concepts, and labels;
  2. explaining relevant distinctions among them;
  3. identifying structural elements of reasoning and arguments.

The first four readings in Unit 1 introduce some of the key concepts in the course. Not all of these readings are discussed directly in this Study Guide, but you will find the material in it complements the readings, and vice versa, to form the basis for a sufficient understanding of ethics.

The fifth reading in this unit is “Ethical Education in Accounting: Integrating Rules, Values, and Virtues,” by DomènecMelé. The point of examining a substantive piece this early in the course is threefold. First, it serves as an example of articles in professional ethics and provides a sense of the kinds of writing you will read throughout this course. Second, it demonstrates how one can put to use some of the terms, concepts, labels, distinctions, and strategies that we reviewed in the first part of the unit. Third, it provides an opportunity to sink our teeth into a particular ethical problem – at least insofar as we are able to do so at this point.

Objectives

After completing Unit 1, you should be able to:

  1. identify what is studied in the different subdisciplines of ethics, and provide examples of issues that each would address;
  2. explain the difference between descriptive morality (or descriptive ethics) and prescriptive morality (or prescriptive ethics);
  3. properly use the ethical terms and concepts in this unit;
  4. outline the goals and basic structure of ethical reasoning and arguments;
  5. list what is required for an ethical argument to be considered valid;
  6. form and defend judgments about the acceptability of premises and the validity of ethical arguments;
  7. express ethical issues in question form and in ways that precisely capture the ethical problems you intend to address;
  8. apply the basic reasoning strategy that is outlined in the Course Manual, with the aim of understanding, clarifying, developing, or presenting an ethical argument;
  9. articulate the idea that professionals should practice virtue in addition to following ethical rules

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