Eтика врлине и њен значај у рачуноводству
Virtue Ethics And Its Importance In Accounting

Summary/Abstract: This paper analyzes virtue ethics which, together with deontоlogy and utilitarianism, represents one of the three traditions of normative ethics frequently applied to the area of business ethics. The main part of this paper considers various aspects of virtue ethics – the oldest ethical tradition – both from the theoretical and empirical standpoint. Virtue ethics, which focuses on character (moral) traits of an individual, is becoming an increasingly important social issue in modern society due to more and more common examples of scandals in the business world, including the most developed countries. The major ethical virtues are seen theoretically through the prism of accounting – the area which is not immune to various forms of deviations in business activities. The empirical part of the paper provides the results of the study on the presence of different character traits in the work of the accounting sector employees in a large production system. The research results show that the concept of virtue ethics can be applied to accounting, that is, to the profession of accountant and auditor.

• Details
• Contents