Moral virtues or permanent attitudes and interior strength for moral behavior.
Among these virtues, those which have special relevance to accounting are fairness,
integrity, truthfulness, honesty, loyalty, faithfulness, trustworthiness, service to the
common good, gratitude and benevolence. Courage, perseverance, competence,
diligence, professional will, humility, and other self-mastering virtues which help to
defeat inner resistance to act as one should. Practical wisdom, as has been said,
provides capacity to perceive the right means for each virtue.