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Julia Annas: Being Virtuous and Doing the Right Thing
Annas begins by describing the orthodox way of doing ethics in the twentieth century. The standard aim of ethical theory, she maintains, has been the search for a decision procedure - i.e., a specific set of instructions for how to act that applies to everyone in the same way. Annas believes that this "manual model" of ethics should be rejected, and replaced with the approach offered by virtue ethics.
Before turning to her virtue-based approach, Annas offers three main criticisms of the manual model of ethics. First, the manual model predicts there could be moral savants. But, unlike in mathematics, there are no moral savants. Children are moral idiots. Second, the manual model makes possible a person brilliant at giving moral advice, while having a character and values that are morally detestable. But this, Annas claims, is absurd. Third, and most importantly by Annas's lights, the manual model of morality give specific and decisive answers concerning what we should do - i.e., we are told what to do. But we do not want morality dictating our lives around. Aren't we, Annas questions, losing an important sense in which we should be making our own decisions? Virtue ethics, Annas claims, avoids these problems.
According to Annas, we should think of becoming virtuous on the lines of learning to be a builder. To become a better builder you start by picking a role model and copying what she does. Slowly, you learn to build better, engaging in the activity in a way which is less dependent on the examples of others and expresses more understanding of your own. Finally, you progress from piecemeal understanding of building to a more unified understanding of building. You have, that is, become a good builder. Being morally good, Annas argues, proceeds in this same way. We look to virtuous human beings, and the practical wisdom they demonstrate, so that we too can become virtuous - doing the right thing, for the right reasons, with the right motive. In short, we learn to live virtuous lives by acting as the virtuous person acts, until we can grasp what virtue demands for ourselves. Thus, just as what is right for one acquiring a skill depends on her stage of development, the morally right action differs depending on where the agent is in her development of a virtuous character.
-Annas argues the main appeal of the manual model of ethics is that it tells us what to do.
Job Order Cost System
An accounting system that assigns costs to specific production batches or jobs, useful for companies producing unique or custom products.
Process Cost System
A method of accounting used in manufacturing where costs are assigned to products based on the processes they undergo.
Fringe Benefits
Additional compensations given to employees beyond their regular salary or wages, such as health insurance, retirement plans, or company cars.
Factory Labor
The workforce involved in the manufacturing process, whose wages are considered direct costs to the production of goods.
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