Final answer:
The Giving Voice to Values methodology encourages ethical action by helping individuals prepare to address and convince others of the most ethical course of action in professional dilemmas. It incorporates value theory and aligns with the conceptual framework for CPAs, focusing on the articulation and defense of ethical standards in business.
Step-by-step explanation:
The Giving Voice to Values (GVV) methodology is an innovative approach to values-driven leadership that emphasizes the ethical action in business practice. It is designed to help business practitioners and students prepare to effectively address ethical dilemmas in a professional setting. The goal of GVV aligns with the conceptual framework for CPAs in business not by solely identifying discreditable acts or maintaining independence, but rather through the active engagement of convincing others to take the most ethical action possible in a given situation. This method involves scripting and rehearsing situations where one may face ethical challenges and requires individuals to practice how they would voice their values and persuade others to uphold similar standards.
GVV is about moving from recognizing an ethical issue to finding a way to discuss it and then implementing the most ethical solution. It taps into value theory, which provides tools for identifying personal and societal values and making ethical judgments based on them. Moreover, GVV promotes a culture where value neutrality does not mean silence in the face of ethical concerns but encourages voicing and enacting one's values in a professional setting, drawing inspiration from concepts introduced by pioneer sociologist Max Weber about neutrality in the disclosure of research findings.