The virtue-based approach to ethics asks the following questions—What role should an individual occupy in an organization? What good traits (or virtues) are needed to succeed at that role? And, how should someone with those virtues act when confronted with ethical dilemmas? Discuss the role that accountants are meant to occupy. Discuss the traits or virtues that an accountant should have to succeed in that role. Discuss how an accountant should act when faced with an ethical dilemma.