Hacia un concepto ético de "rendición de cuentas" en las organizaciones civiles

we study the idea and implications of accountability in mexican organizations by means of a theoretical discussion of the concept and the inclusion of its ethical characteristics. in this way, we underline a particular approach on an emergent problem, at the same time that we collect some empirical information about the present practices in the non-proft sector. this issue is proposed as a part of the study of "moral resources" and, therefore, it tries to figure out the contributions that ethics can make to improve practices in social institutions, using the case of civil organizations as an example. this essay stresses the contribution of ethical analysis, since we understand it as the moral judgment on the institution's performance. the paper points out the defciencies of the legal-institutional model of accountability and suggests a complementary ethical concept of accountability. moral or ethical analysis on accountability systems is needed as much as technical, administrative and legal ones. the importance of historical context is commented on at the end of the essay, in order to provide recommendations for the practice of accountability in civil organizations.