Views are acceptable when you need to ensure that complex logic is followed every time. For instance, we have a view that creates the raw data needed for all financial reporting. By having all reports use this view, everyone is working from the same data set, rather than one report using one set of joins and another forgetting to use one which gives different results.

Views are acceptable when you want to restrict users to a particular subset of data. For instance, if you do not delete records but only mark the current one as active and the older versions as inactive, you want a view to use to select only the active records. This prevents people from forgetting to put the where clause in the query and getting bad results.

Views can be used to ensure that users only have access to a set of records - for instance, a view of the tables for a particular client and no security rights on the tables can mean that the users for that client can only ever see the data for that client.

Views are very helpful when refactoring databases.

Views are not acceptable when you use views to call views which can result in horrible performance (at least in SQL Server). We almost lost a multimillion dollar client because someone chose to abstract the database that way and performance was horrendous and timeouts frequent. We had to pay for the fix too, not the client, as the performance issue was completely our fault. When views call views, they have to completely generate the underlying view. I have seen this where the view called a view which called a view and so many millions of records were generated in order to see the three the user ultimately needed. I remember one of these views took 8 minutes to do a simple count(*) of the records. Views calling views are an extremely poor idea.

Views are often a bad idea to use to update records as usually you can only update fields from the same table (again this is SQL Server, other databases may vary). If that's the case, it makes more sense to directly update the tables anyway so that you know which fields are available.