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• W4220967568 abstract "Purpose Recognising the growing importance of professional judgement within professional accounting, this paper examines how it relates to Aristotelian practical wisdom, with reference to the ethical failure at Carillion plc in 2018. This includes an examination of how these concepts are similar and how they differ and a reconceptualisation of professional judgement in Aristotelian terms. Design/methodology/approach The conventional understanding of professional judgement is articulated with reference to accounting standards, professional accounting institutions and academic research. This is compared to Aristotelian practical wisdom, as presented in the Nicomachean Ethics. Both of these conceptualisations are analysed with reference to the failure of Carillion plc. Findings Some similarities as well as significant differences between the conventional conceptualisation of professional judgement and Aristotelian practical wisdom are identified. Application to the accounting failure of Carillion plc shows how an Aristotelian reconceptualisation of professional judgement, as an ethical concept, provides a more adequate understanding of unethical accounting behaviour. Research limitations/implications The analysis identifies aspects of professional judgement in accounting that have not previously been explored empirically, but which nevertheless have empirical support in other domains. Practical implications Professional judgement is reconceptualised in ethical terms, which informs how professional bodies and firms should conceive and apply this concept. Originality/value Although there has been research on judgement informed by psychology, there has been little research linking judgement and wisdom in an accounting context. This paper utilises a philosophically informed perspective on wisdom to reconceptualise professional judgement in a way that provides a more adequate understanding of ethical failures." @default.
• W4220967568 created "2022-04-03" @default.
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• W4220967568 date "2022-03-22" @default.
• W4220967568 modified "2023-09-27" @default.
• W4220967568 title "Professional judgement in accounting and Aristotelian practical wisdom" @default.
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• W4220967568 doi "https://doi.org/10.1108/aaaj-09-2020-4949" @default.
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