This article describes and analyzes the design and functioning of the Statistical Ethics System (SETE) in Colombia’s National Statistical Office. It presents the methodology and general process of planning and implementation of the System, supported by a conceptual analysis of the requirements for an ethical functioning of official statistics. The general objective of the article is to make a practical contribution to the understanding of conceptual and practical features that ought to be considered in the implementation of an ethical system (...) in the operation of the public sector, particularly in the area of the production of official statistics. The text is divided into five parts. In the first part, we make a general introduction to the ethical value of official statistics. In the second and third parts, we make a presentation and analysis of the principles and risks that were selected as the basic ethical framework for the production of official statistics at the National Administrative Department of Statistics (DANE). The fourth section presents the conceptual and practical bases of how SETE operates. The fifth section we present some concluding remarks. (shrink)

Resumen Este artículo versa sobre la relación entre rendición de cuentas ética y transparencia en el marco de la ética empresarial. Se argumenta que a la rendición de cuentas le debe ser inherente la transparencia con el fin de que una auditoría sea verdaderamente ética y no un simple medio de incrementar la reputación ética empresarial. Para ello, se analiza el concepto de transparencia, visto desde la ética cívica, y cómo este se implica en un enfoque normativo de la teoría (...) de los stakeholders. Se finaliza abordando algunos parámetros mínimos de transparencia que la rendición de cuentas debe tener para que las empresas que los apliquen puedan ser efectivamente consideradas como empresas justas.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. (shrink)

El propósito central de este artículo es hacer un análisis desde una perspectiva constructivista del concepto de derecho de dos de los principios más importantes de la filosofía política de Kant: el principio del derecho y la idea del contrato original. El texto comienza con una breve exposición de lo que significa el constructivismo kantiano. A continuación se hace un análisis del concepto de derecho y de los atributos que definen a la ciudadanía, a saber: la libertad, la igualdad y (...) la independencia civil. En la última parte, se examina la concepción kantiana del contrato original y se trata de mostrar que hay, para Kant, deberes políticos tanto de derecho como de virtud. (shrink)