Purpose Recognising the growing importance of professional judgement within accounting, this paper examines how it relates to Aristotelian practical wisdom, with reference ethical failure at Carillion plc in 2018. This includes an examination these concepts are similar and they differ a reconceptualisation terms. Design/methodology/approach The conventional understanding is articulated accounti...

Wisdom has been at the heart of practical, philosophical, and theological interest since antiquity but is now attracting interdisciplinary scientific interest from academic researchers in diverse disciplines. Practical wisdom is important from the IS perspective because we have built information tools and technologies that can harm or benefit us in various ways and it is important that we under...

Wisdom is derived (in modern language terms) from the Old English words wis ("of a certainty, for certain"; "Wisdom," 2015) and dóm ("statute, judgment, jurisdiction"; "Wisdom," 2015); wisdom is, at its broadest, defined as the "Capacity of judging rightly in matters relating to life and conduct; soundness of judgement in the choice of means and ends; sometimes less strictly, sound sense, esp. ...