Matches in SemOpenAlex for { <https://semopenalex.org/work/W2788109767> ?p ?o ?g. }
Showing items 1 to 96 of
96
with 100 items per page.
- W2788109767 endingPage "167" @default.
- W2788109767 startingPage "155" @default.
- W2788109767 abstract "Purpose The aim of this paper is to explore how virtue ethics might inform our understanding about what constitutes “good” practice in forensic accounting. In particular, the paper explores the concept of phronesis (or practical wisdom) as a basis for guiding the application of professional judgement in forensic accounting practice. Design/methodology/approach The paper draws on a review of relevant literature. Findings Prior literature has identified a number of technical and personal characteristics and attributes that are desirable in forensic accounting practitioners. Although being ethical is identified as an important characteristic, the question of what constitutes a “good” forensic accountant has not hitherto been investigated. Because of the profession’s multi-disciplinary and highly technical nature, forensic accountants are significantly at risk of conflating ethics with compliance with the law. The paper suggests that an understanding of virtue ethics and especially the virtue of “phronesis” or practical wisdom will help forensic accountants maintain public confidence and quality in their services and provide practical guidance on the exercise of professional judgement. Practical implications The paper suggests that the primacy currently given in forensic accounting literature and practice to a commercial logic, technical competencies and legal compliance risks damaging the professional standing of forensic accountants and, over time, reduces the ability of forensic accountants to exercise professional judgement in complex unstructured situations. Virtue ethics can act as a useful counter point to these threats. Social implications A recognition of the need for the forensic accounting profession to collectively develop phronesis would re-establish the primacy of the profession’s public interest logic and maintain public trust and quality in forensic accounting services. Originality/value There appears to be no prior literature in forensic accounting which explores the application of virtue ethics in this field. In addition, although virtue ethics has been the subject of some prior papers in accounting per se, the importance of phronesis as a basis for understanding the nature and application of professional judgement has not been addressed." @default.
- W2788109767 created "2018-03-06" @default.
- W2788109767 creator A5038577160 @default.
- W2788109767 date "2018-04-03" @default.
- W2788109767 modified "2023-10-02" @default.
- W2788109767 title "What is the ‘good’ forensic accountant? A virtue ethics perspective" @default.
- W2788109767 cites W103595081 @default.
- W2788109767 cites W1513606923 @default.
- W2788109767 cites W1594543186 @default.
- W2788109767 cites W1919511794 @default.
- W2788109767 cites W1978095993 @default.
- W2788109767 cites W1987309606 @default.
- W2788109767 cites W1990537646 @default.
- W2788109767 cites W2046007482 @default.
- W2788109767 cites W2072604021 @default.
- W2788109767 cites W2079512105 @default.
- W2788109767 cites W2093643082 @default.
- W2788109767 cites W2115411156 @default.
- W2788109767 cites W2128464296 @default.
- W2788109767 cites W2163341543 @default.
- W2788109767 cites W2208731889 @default.
- W2788109767 cites W2235660533 @default.
- W2788109767 cites W2487838397 @default.
- W2788109767 cites W2726018563 @default.
- W2788109767 cites W586921654 @default.
- W2788109767 cites W78055930 @default.
- W2788109767 doi "https://doi.org/10.1108/par-01-2017-0005" @default.
- W2788109767 hasPublicationYear "2018" @default.
- W2788109767 type Work @default.
- W2788109767 sameAs 2788109767 @default.
- W2788109767 citedByCount "16" @default.
- W2788109767 countsByYear W27881097672020 @default.
- W2788109767 countsByYear W27881097672021 @default.
- W2788109767 countsByYear W27881097672022 @default.
- W2788109767 countsByYear W27881097672023 @default.
- W2788109767 crossrefType "journal-article" @default.
- W2788109767 hasAuthorship W2788109767A5038577160 @default.
- W2788109767 hasBestOaLocation W27881097672 @default.
- W2788109767 hasConcept C111472728 @default.
- W2788109767 hasConcept C121955636 @default.
- W2788109767 hasConcept C127413603 @default.
- W2788109767 hasConcept C138885662 @default.
- W2788109767 hasConcept C144024400 @default.
- W2788109767 hasConcept C144133560 @default.
- W2788109767 hasConcept C15744967 @default.
- W2788109767 hasConcept C17744445 @default.
- W2788109767 hasConcept C181294204 @default.
- W2788109767 hasConcept C199521495 @default.
- W2788109767 hasConcept C199539241 @default.
- W2788109767 hasConcept C2776548248 @default.
- W2788109767 hasConcept C2777239683 @default.
- W2788109767 hasConcept C2777708924 @default.
- W2788109767 hasConcept C2778426350 @default.
- W2788109767 hasConcept C2778529532 @default.
- W2788109767 hasConcept C2780073145 @default.
- W2788109767 hasConcept C55587333 @default.
- W2788109767 hasConceptScore W2788109767C111472728 @default.
- W2788109767 hasConceptScore W2788109767C121955636 @default.
- W2788109767 hasConceptScore W2788109767C127413603 @default.
- W2788109767 hasConceptScore W2788109767C138885662 @default.
- W2788109767 hasConceptScore W2788109767C144024400 @default.
- W2788109767 hasConceptScore W2788109767C144133560 @default.
- W2788109767 hasConceptScore W2788109767C15744967 @default.
- W2788109767 hasConceptScore W2788109767C17744445 @default.
- W2788109767 hasConceptScore W2788109767C181294204 @default.
- W2788109767 hasConceptScore W2788109767C199521495 @default.
- W2788109767 hasConceptScore W2788109767C199539241 @default.
- W2788109767 hasConceptScore W2788109767C2776548248 @default.
- W2788109767 hasConceptScore W2788109767C2777239683 @default.
- W2788109767 hasConceptScore W2788109767C2777708924 @default.
- W2788109767 hasConceptScore W2788109767C2778426350 @default.
- W2788109767 hasConceptScore W2788109767C2778529532 @default.
- W2788109767 hasConceptScore W2788109767C2780073145 @default.
- W2788109767 hasConceptScore W2788109767C55587333 @default.
- W2788109767 hasIssue "2" @default.
- W2788109767 hasLocation W27881097671 @default.
- W2788109767 hasLocation W27881097672 @default.
- W2788109767 hasOpenAccess W2788109767 @default.
- W2788109767 hasPrimaryLocation W27881097671 @default.
- W2788109767 hasRelatedWork W2007484914 @default.
- W2788109767 hasRelatedWork W2347975330 @default.
- W2788109767 hasRelatedWork W2539986790 @default.
- W2788109767 hasRelatedWork W2594313188 @default.
- W2788109767 hasRelatedWork W2769750204 @default.
- W2788109767 hasRelatedWork W2788109767 @default.
- W2788109767 hasRelatedWork W2904523074 @default.
- W2788109767 hasRelatedWork W2920796638 @default.
- W2788109767 hasRelatedWork W2979765913 @default.
- W2788109767 hasRelatedWork W3036313285 @default.
- W2788109767 hasVolume "30" @default.
- W2788109767 isParatext "false" @default.
- W2788109767 isRetracted "false" @default.
- W2788109767 magId "2788109767" @default.
- W2788109767 workType "article" @default.