SIMBOL, Maxine Reicelle C

3MA5

Reflection Paper

I. Thesis 1: Virtues and Normative Ethical Theories

• Thesis Statement 1: Virtue ethics differs from utilitarianism and deontology as it gravitates

towards the cultivation of excellent character. What is the role played by virtues in ethical

decision-making?

Virtue ethics, unlike utilitarianism and deontology, focuses on the character of a human person.

Utilitarianism talks about doing things for the most benefit for the most number of people while

Deontology on the other hand, is about doing things in line with one’s duty. Unlike these two,

virtue ethics is more concerned about the moral character of a person which is perfected through

practice. For virtue is born onto us not by nature but by practice. As Aristotle had said “From this

it is also plain that none of the moral virtues arises in us by nature; for nothing that exists by nature

can form a habit contrary to its nature.” (Ross, 2014, book 2, par. 1) In this passage he was referring

to the two types of virtues and both kinds expressed that they are made through practice either

learned through teaching or through the development of habit, namely the intellectual virtue and

the moral virtue.

It is through the exercise of an act that we attain virtue. I believe that our virtues serve as guides

on ethical decision making in a way that it influences how a person would think based on his

intellectual and moral virtues and then decide from that. If ever a person who has formed a habit

and learned to think wisely were to decide, then he shall decide wisely the way he sees fit as a wise

person would think. But virtue can become a double-edged sword for it is through learning how to
do it we may produce favorable or unfavorable actions. As we learn it, we figure out whether we

excel of fail in doing so. So, we have to keep in check our virtues and know the difference of

thinking what is right from what is wrong.

II. Thesis 2: Virtues and Moral Development

• Thesis Statement 2: Moral development is necessary for accountants to fulfill their sworn

responsibility to protect the common good. On the other hand, moral development and virtue

cultivation go hand in hand. What is the role of virtue cultivation in moral development?

There are mainly three professional hallmarks in accounting an accountant needs to master to

be truly recognized as a professional one of which is the accountability to society. Professional

accountants need to have moral development for they are held responsible in order to protect the

common good and not commit corrupt acts against the people. As Kohlberg described in his

cognitive moral development paradigm, there are different levels in which an individual deals with

ethical dilemmas in a developmental manner. The higher we go into the levels the more we

advance in our moral development. All the three levels of this paradigm focus and differs in their

reasons to do a certain act. I believe that this is where virtue cultivation will come into play. For it

is in our virtues that we recognize how to think and weigh our priorities and character to react at a

certain situation or dilemma.

We not only study and learn the definition of virtues for knowledge’s sake but we examine

such acts in order to put it into use. Hence, we cultivate our virtues as we age to plant it into our

character. But virtue is not only concerned about the application of the actions, but we also consider

the right way to do it. For too much of anything is bad and too less is also the same. As Aristotle

had said “For the man who flies from and fears everything and does not stand his ground against
anything becomes a coward, and the man who fears nothing at all but goes to meet every danger

becomes rash” (Ross, 2014, book 2, par. 2). This is how he had coined his doctrine of the Golden

Mean. We need to find the middle ground of two extremes to decide on our best action. Therefore,

virtue cultivation plays a role in our moral development as such which builds our character to not

be self-indulgent nor insensible in our decision to do an action. It is to know how to compromise

and calculate for the golden mean. And when the moment comes that we have perfected our virtues

will we attain the highest level in our moral development in reference to Kohlberg’s Cognitive

Moral Development Paradigm.

III. Thesis 3: Virtues and the Accountant

• Thesis Statement 3: Some portions of the code of ethics align with virtue ethics (e.g.,

fundamental principles as virtues). Which comes first, becoming a virtuous person or

becoming a virtuous accountant?

Virtue ethics is one of the three Ethical Normative Theories. It stands that virtue ethics is about

the character and behavior of how a person should act which are some of the components that can

be found in the code of ethics for professional accountants. I believe that becoming a virtuous

person should always come first before becoming virtuous at anything. For if a person is virtuous

by his character, then he shall become virtuous in everything that he does even as an accountant.

Aristotle further explained “the excellence of the eye makes both the eye and its work good; for it

is by the excellence of the eye that we see well.” (Ross, 2014, book 2, par. 6). Therefore, it is the

virtuousness of a person that can make him good at any profession.

is just and temperate, but the man who also does them as just and temperate men do them” (Ross,

2014, book 2, par. 4). For it is by the acts of a virtuous man that a virtuous accountant is born. The

acts of a virtuous man becomes the benchmark and the standard for an accountant to follow upon

to be called virtuous himself.

IV. Reflection On Personal A Dilemma

As a child I grew up to be a very shy person. I was afraid at almost everything like how

people would see and judge me that I refused to stand out to the point that I developed stage fright,

social anxiety, and the such. This was such a dilemma for me because I was really struggling how

to go on with my life with these fears bringing me down. I had to choose if I would stay the same

or to get out of my comfort zone. Until one day back in high school I had decided that this could

not go on any further and that I needed to change and improve myself. Even in the presence of

fear, I would always try to challenge myself to learn how to speak like how a confident person

would. I had trouble making eye contact even in simple conversations, so I knew I had to practice

doing so to rid my weaknesses and get better.

One of the things that I did to resolve this was when I decided to take public speaking as

my elective. It was way out of my comfort zone and every meeting at the start seemed dreadful for

someone like me with social anxiety, but I eventually grew and learned from that experience. Up

until now I am still very proud of myself for I wouldn’t be how I am today if I hadn’t done anything

on the first day I wanted to change. We aren’t born with virtues, but we acquire them as we first

exercise them. Another thing that I have also learned is that we should do things moderately for I

wouldn’t want to be overconfident in myself and make a mistake nor would I want to go back to

my old timid self from the start. Having the right amount of courage is enough.
References:

http://classics.mit.edu/Aristotle/nicomachaen.2.ii.html