El objetivo del artículo es analizar la relación entre el bien común y el interés público como un hecho institucional desde la teoría de John Searle, una categoría de la que debe partir el saber/hacer contable para construir una sociedad más justa e inclusiva. El interés público debe conducir al bien común; sin embargo, en el marco de la regulación contable internacional, el concepto se ha privatizado vinculándose con el interés financiero. Los resultados del trabajo indican que es necesario reconstruir (...) el vínculo entre el bien común y el interés público en contabilidad; y que son los reguladores de la contabilidad quienes deben hacer uso y servir al hecho institucional BC/IP, proponiendo objetivos financieros y no financieros, tanto para el inversor bursátil como para las partes interesadas, sobreponiendo lo que es común y público al interés particular. El pilar fundamental de la sociedad es la “confianza” y esta se favorece por la aparición de instituciones y reglas 138 vinculadas a poderes deontológicos que reducen la complejidad y conducen a la cooperación, fundamento de la construcción de la realidad social. El paradigma que orientará este trabajo es el cualitativo, utilizando el enfoque hermenéutico y la técnica de revisión sistemática de la literatura. (shrink)

Since the early 20th century, advocates of public relations professionalism have mandated that practitioners serve the public interest making it an ethical standard for evaluating the morality of public relations practice. However, the field has devoted little research to determining just what it means for practitioners to serve the public interest. Most research suggests practice-oriented solutions. This article focuses what practitioners must do to serve the public interest. It reviews theories of the social contract and the public interest to identify (...) an approach to serving the public interest that will help practitioners reconcile moral obligations to themselves, their client organizations, and the public. It concludes that combining superior individual interests with John Dewey's public philosophy will contribute to the moral development and improvement of practitioners and the public. (shrink)

This study was designed to examine the prevalence of a code of ethics and to analyze its content among public relations agencies in the United States. Of the 1,562 public relations agencies reviewed, 605 (38.7%) provided an ethical statement. Among the ethical statements provided by these public relations agencies, ‹respect to clients,’ ‹service,’ ‹strategic,’ and ‹results’ were the values most frequently emphasized. On the other hand, ‹balance,’ ‹fairness,’ ‹honor,’ ‹social responsibility,’ and ‹independence’ were the least frequently mentioned in the ethical (...) codes. Also, none of the sampled agencies included any sanctions regarding enforcement of their particular codes of ethics. (shrink)

John Rawls's ?veil of ignorance? approach to ethical decision making is a staple in mass media ethics literature, but Rawls's overarching theory of distributive justice receives less consideration in public relations ethics than in other communication disciplines. Public relations ethicists who describe the veil often divorce it from Rawls's original intention. This paper describes Rawls's theory; its uses and misuses in contemporary discussions of public relations ethics; six reasons why the veil seems to be a difficult fit for public relations (...) practitioners; and Rawlsian considerations in the context of three commonly accepted public relations models. (shrink)

Attempting to determine solutions for unethical practices in the field, this research was designed to assess the effectiveness of public relations firms’ ethics statements in decreasing the incidence of malpractice. This study revealed an encouraging finding that practitioners working in firms with ethical parameters were significantly more likely to engage in ethical practices. Moreover, educating public relations practitioners about the content of ethics statement could positively influence their ethical practices. At the same time, this study’s findings suggest further questions for (...) consideration in future scholarship and in the application of ethics statements to practice within the field. (shrink)

Public relations practitioners place a premium on loyalty - particularly in terms of cultivating relationships. However, little scholarly research has been done on the subject. This essay analyzes loyalty in terms of organizational deterioration and decline. The ethical dimensions of Hirschman's concept of "exit, voice, and loyalty, " and Royce's notion about loyalty, are explored, as is the concept of "loyalty to loyalty. " The essay concludes with a 7-step model intended to help practitioners determine the demands of ethical loyalty.

. Recent corporate scandals have focused the attention of a broad set of constituencies on reforming corporate governance. Boards of directors play a leading role in corporate governance and any significant reforms must encompass their role. To date, most reform proposals have targeted the legal, rather than the ethical obligations of directors. Legal reforms without proper attention to ethical obligations will likely prove ineffectual. The ethical role of directors is critical. Directors have overall responsibility for the ethics and compliance programs (...) of the corporation. The tone at the top that they set by example and action is central to the overall ethical environment of their firms. This role is reinforced by their legal responsibilities to provide oversight of the financial performance of the firm. Underlying this analysis is the critical assumption that ethical behavior, especially on the part of corporate leaders, leads to the best long-term interests of the corporation. We describe key components of a framework for a code of ethics for corporate boards and individual directors. The proposed code framework is based on six universal core ethical values: (1) honesty; (2) integrity; (3) loyalty; (4) responsibility; (5) fairness; and (6) citizenship. The paper concludes by suggesting critical issues that need to be dealt with in firm-based codes of ethics for directors. (shrink)

Whether or not a public relations code of ethics should be enforced, among others, has become one of the most widely controversial topics, especially after the Hill and Knowlton case in 1992. I take the position that ethical codes should be enforced and address this issue from eight aspects: (a) Is a code of ethics an absolute prerequisite of professionalism? (b) Should problems of rhetoric per se in a code of ethics become a rationale against code enforcement? (c) Is a (...) code of ethics of any significance? (d) Is the ethical code is enforceable, (e) Would the licensure system interfere with the freedom of expression of the practitioners? (f) Do PR practitioners choose to be ethical (if they do) because they have to be or because they want to be? (g) Would the public interest be virtually assured as a result of a public relations? and (h) Can education in ethics overcome the ethical problems in public relations? (shrink)

This study examines the effects of individual ethical values and organizational factors on the professional ethics of PR practitioners in Korea by considering a person–situation interactionist model. Individual ethical values are used as individual factors, and organizational factors consist of an organization’s reward and punishment for ethical/unethical behavior, the behavior of peers, and the ethical integrity of the chief ethics officer. The professional ethics of PR practitioners (the dependent variable) are classified into the following three dimensions: professional ethics for the (...) public, the client, and the PR industry. The results indicate that agency practitioners were more likely to be committed to their profession than to their organization, whereas in-house practitioners were more likely to be committed to their organization than to their profession. That is, in-house practitioners showed weak professional commitment, indicating that they perceived themselves as employees, not as PR professionals. Organizational factors such as reward, punishment, and peers’ ethical behavior had considerable influence on the professional ethics of in-house practitioners, whereas they had little influence on agency practitioners. Organizational factors as well as individual ethical values were more likely to influence the professional ethics of in-house practitioners than that of agency practitioners. Thus, to foster in-house practitioners’ professional ethics and commitment, professional associations in the PR industry should make efforts to provide in-house practitioners with more information on the PR industry and more opportunities for interacting and maintaining communication with their colleagues in the industry. (shrink)