After virtue and accounting ethics

Alasdair MacIntyre’s After Virtue presented a reinterpretation of Aristotelian virtue ethics that is contrasted with the emotivism of modern moral discourse, and provides a moral scheme that can enable a rediscovery and reimagination of a more coherent morality. Since After Virtue’s publication, this scheme has been applied to a variety of activities and occupations, and has been influential in the development of research in accounting ethics. Through a ‘close’ reading of chapters 14 and 15 of After Virtue this paper considers and applies the key concepts of practices, institutions, internal and external goods, the narrative unity of a human life and tradition, and the virtues associated with these concepts. It contributes, firstly, by providing a more accurate and comprehensive application of MacIntyre’s scheme to accounting than available in the existing literature. Secondly, it identifies areas in which MacIntyre’s scheme supports the existing approach to professional accounting ethics as articulated by the various International Federation of Accountants pronouncements as well as areas in which it provides a critique and challenge to this approach. The application ultimately provides an alternative philosophical perspective through which accounting can be examined and further research into accounting ethics pursued.

Fundamentos da filosofia moral de Peter Singer

This research aims to reconstruct and explain the argument proposed by Peter Singer to justify the principle of equal consideration of interests (PECI). The PECI is the basic normative principle according to people should consider the interests of all sentient beings affected when somebody taking a moral decision. It is the join that Singer proposes between universalizability and the principle of equal consideration of interests that constitutes a compelling reason to justify it. The universalizability requires to disregard the numerical differences, putting yourself in other people s shoes, and to consider preferences, interests, desires and ideals of those affected. Singer joins universalizability to normative principle and molds the form and content of his theory. The first chapter introduces the discussion will be developed in this essay. The second chapter deals the historical and philosophical viewpoint from which Singer starts his studies. The third chapter is about the Singer s critiques of naturalism, intuitionism, relativism, simple subjectivism and emotivism. The fourth chapter exposes the design of universal prescriptivism proposed by R. M. Hare. The universal prescriptivism indicates, in the Singer s viewpoint, a consistent way to create the join between the universalizability and PECI. It highlights also the criticism designed by J. L. Mackie and Singer himself to universal prescriptivism. The second part of this chapter shows briefly some of the main points of the classical conception of utilitarianism and its possible relationship with the theory of Singer. The fifth chapter introduces the Singer s thesis about the origin of ethics and the universalizability as a feature necessary to the point of view of ethic, and the way which this argument is developed to form the PECI. The sixth chapter exposes the main distinctions that characterize the PECI. Finally the seventh chapter provides a discussion about the reasons highlighted by Singer for one who wants orient his life according to the standpoint of ethics. This structure allows explaining the main ideas of the author concerning the theoretical foundations of his moral philosophy

La teoría emotivista de los valores de Bertrand Russell

Los asuntos éticos constituyeron una de las preocupaciones fundamentales de Bertrand Russell a lo largo de su vida. Luego de un pasar por un período caracterizado por una visión objetivista e intuicionista de los valores,Russell fue uno de los primeros en desarrollar una teoría emotivista de los valores. El objetivo de este artículo es presentar esta teoría a la vez que examinar los fundamentos en que se sostiene y mostrar sus implicancias.

La teoría emotivista de los valores de Bertrand Russell

Los asuntos éticos constituyeron una de las preocupaciones fundamentales de Bertrand Russell a lo largo de su vida. Luego de un pasar por un período caracterizado por una visión objetivista e intuicionista de los valores,Russell fue uno de los primeros en desarrollar una teoría emotivista de los valores. El objetivo de este artículo es presentar esta teoría a la vez que examinar los fundamentos en que se sostiene y mostrar sus implicancias.

La teoría emotivista de los valores de Bertrand Russell

Los asuntos éticos constituyeron una de las preocupaciones fundamentales de Bertrand Russell a lo largo de su vida. Luego de un pasar por un período caracterizado por una visión objetivista e intuicionista de los valores,Russell fue uno de los primeros en desarrollar una teoría emotivista de los valores. El objetivo de este artículo es presentar esta teoría a la vez que examinar los fundamentos en que se sostiene y mostrar sus implicancias.