Transparency, public reason and accountability in companies

This article revolves around the relationship between ethical accountability and transparency within the framework of business ethics. It is argued that, for the purpose of an audit to be really ethical rather than merely a tool to increase the levels of the reputation of the company, transparency m...

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Detalles Bibliográficos
Autores: Herrera Romero, Wilson Ricardo, Mahecha, Ivan
Tipo de recurso: artículo
Estado:Versión publicada
Fecha de publicación:2018
País:Colombia
Institución:Universidad del Rosario
Repositorio:Repositorio EdocUR - U. Rosario
Idioma:inglés
OAI Identifier:oai:repository.urosario.edu.co:10336/23472
Acceso en línea:https://doi.org/10.4067/S0718-92732018000300039
https://repository.urosario.edu.co/handle/10336/23472
Access Level:acceso abierto
Palabra clave:Accountability
Business ethics
Civic ethics
Stakeholders
Transparency
Descripción
Sumario:This article revolves around the relationship between ethical accountability and transparency within the framework of business ethics. It is argued that, for the purpose of an audit to be really ethical rather than merely a tool to increase the levels of the reputation of the company, transparency must be inherent to accountability. To do this, it is claimed that the concept of transparency is analyzed should be seen from the point of view of civic ethics, in order to establish how it is implied in a normative approach to stakeholders theory. The article ends arguing that any process of accountability must include some minimal normative components of transparency for it to be applied in companies wanting to be considered as fair companies. © 2018 Pontificio Seminario Mayor San Rafael. All Rights Reserved.