摘要: Alasdair MacIntyre’s After Virtue presented a reinterpretation of Aristotelian virtue ethics that is contrasted with the emotivism modern moral discourse, and provides scheme can enable rediscovery reimagination more coherent morality. Since Virtue’s (AV’s) publication, this has been applied to variety activities occupations, influential in development research accounting ethics. Through ‘close’ reading Chaps. 14 15 AV, paper considers applies key concepts practices, institutions, internal external goods, narrative unity human life tradition, virtues associated these concepts. It contributes, firstly, by providing accurate comprehensive application than available existing literature. Secondly, it identifies areas which supports approach professional as articulated various International Federation Accountants pronouncements well critique challenge approach. The ultimately an alternative philosophical perspective through be examined further into pursued.