The virtue theory in teaching accounting ethics – methods, techniques, and benefits

Purpose: The article aims to present methods and techniques of teaching ethics in accounting using virtue theory. It also demonstrates the usefulness of this theory in developing modern ethics curricula, as well as the benefits for students educated in this way.Methodology/approach: Literature review, descriptive and comparative analysis. Findings: Methods based on virtue theory, such as reflective practice and giving voice to values (GVV), which utilize case studies, role-playing, discussion tasks, and reflective journals, are particularly useful for teaching future or current professionals in the field of accounting as members of a trusted profession, equipping them with practical skills that shape and defend ethical attitudes. Research limitations/implications: The review is primarily based on pioneering English-language literature in this field and is limited to basic methods of teaching ethics using virtue theory, employing a purely theoretical approach.Originality/value: The article is likely to inspire other researchers and practitioners in this field by presenting a comprehensive modern approach to teaching ethics in accounting, discussing a wide range of educational tools that can be practically applied.