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Ability of a person to regulate themselves with the use of reason

Prudence (prudentia, contracted from providentia meaning "seeing ahead, sagacity") is the ability to govern and discipline oneself by the use of reason. It is classically considered to be a virtue, and in particular one of the four cardinal virtues (which are, with the three theological virtues, part of the seven virtues). Prudentia is an allegorical female personification of the virtue, whose attributes are a mirror and snake, and who is frequently depicted as a pair with Justitia, the Roman goddess of Justice. The word derives from the 14th century Old French word prudence, which, in turn, derives from the Latin prudentia meaning "foresight, sagacity". It is often associated with wisdom, insight, and knowledge. The virtue of prudence is the ability to judge between virtuous and vicious actions, not only in a general sense, but with regard to appropriate actions at a given time and place. Although prudence itself does not perform any actions, and is concerned solely with knowledge, all virtues are regulated by it. For example, distinguishing when acts are courageous, as opposed to reckless or cowardly, is an act of prudence. In modern English, the word "prudence" has become closely associated with cautiousness. In this sense, prudence is a virtue that involves taking calculated risks, but excessive caution can become a vice of cowardice. In the Nicomachean Ethics, Aristotle gives a lengthy account of the virtue phronesis (ϕρόνησις)—traditionally translated as "prudence", although this has become problematic as the modern usage of that word has changed. More recently ϕρόνησις has been translated by such terms as "practical wisdom", "practical judgment", or "rational choice".

Prudence was considered by the ancient Greeks and later by Christian philosophers, most notably Thomas Aquinas, as the cause, measure, and form of all virtues. It is considered to be the auriga virtutum or the charioteer of the virtues. It is mentioned in the fifth of the Principal Doctrines of Epicurus, and in his Letter to Menoeceus, where he says: "Prudence is the foundation of all these things and is the greatest good. Thus it is more valuable than philosophy and is the source of every other excellence." Prudence is foundational to virtues, which are understood to be perfected abilities of the human spirit. This perfection is achieved when virtues are founded on prudence, or the ability to make the right decisions. For instance, a person can live temperately when he has acquired the habit of deciding correctly the actions to take in response to his instinctual cravings. Prudence provides guidance on the appropriate course of action in specific situations. It does not will the good that it discerns. Prudence has a directive capacity with regard to the other virtues. It lights the way and measures the arena for their exercise. Without prudence, bravery becomes foolhardiness, mercy sinks into weakness, free self expression and kindness into censure, humility into degradation and arrogance, selflessness into corruption, and temperance into fanaticism. The purpose of prudence is to consider the circumstances of time, place, and manner that are relevant in any given situation, known as medium rationis in the Scholastic tradition. So while it qualifies the intellect and not the will, it is nevertheless a moral virtue. Prudence provides a model of ethically good actions. "The work of art is true and real by its correspondence with the pattern of its prototype in the mind of the artist. In similar fashion, the free activity of man is good by its correspondence with the pattern of prudence." (Josef Pieper)

In accounting, prudence was historically regarded as a fundamental principle for determining the appropriate timing of revenue recognition. The rule of prudence means that gains should not be anticipated unless their realisation was highly probable. However, recent developments in Generally Accepted Accounting Principles have led academic critics to accuse the International Standard Setting Body, IASB, of abandoning prudence. In the British reporting standard FRS 18, prudence, along with consistency, was relegated to a "desirable" quality of financial information rather than fundamental concept. Prudence was rejected for IFRS because it was seen as compromising accounts' neutrality. In a 2011 report on the financial crisis of 2007–08, the British House of Lords bemoaned the demotion of prudence as a governing principle of accounting and audit. However, their comments were disputed by prominent practitioners.