Transparencia, razón pública y rendición de cuentas en las empresas

This article revotes around the relationship between ethical accountability and tranpareng 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, tranparency must...

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Bibliographic Details
Authors: Herrera, Wilson (Author) ; Mahecha, Ivan (Author)
Format: Electronic Article
Language:Spanish
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Published: [publisher not identified] [2018]
In: Veritas
Year: 2018, Volume: 41, Pages: 39-68
IxTheo Classification:NCD Political ethics
NCE Business ethics
Further subjects:B Tranparency
B civic ethics
B Business Ethics
B Accountability
B Stakeholders
Online Access: Volltext (doi)
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Description
Summary:This article revotes around the relationship between ethical accountability and tranpareng 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, tranparency must be inherent to accountability. To do this, it is claimed that the concept of tranparency is anaced 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.
ISSN:0718-9273
Contains:Enthalten in: Veritas
Persistent identifiers:DOI: 10.4067/S0718-92732018000300039