Virtue ethics
Virtue ethics focuses on the character and practical judgment of a good person, including qualities such as honesty, fairness and courage. It asks what a person with those qualities would reasonably do in the circumstances. Good intentions alone are insufficient if judgment is careless or the effects of the action are ignored.
Worked example
An accountant shows honesty by explaining an error promptly and courage by resisting pressure to conceal it, while exercising judgment about how to correct the records and inform affected people.
Common mistake
Treating virtues as a checklist that removes the need to analyse the situation, or assuming that calling someone a good person proves every decision is sound.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | BT | Supporting | September 2026–June 2027 |
| ACCA | SBL | Supporting | September 2026–June 2027 |
| FIA | FBT | Supporting | September 2026–June 2027 |