Resumen

LABARCA, Nelson. Entrepreneurial Ethics: A Theoretical Contribution to its Discussion. Revista de Ciencias Sociales [online]. 2010, vol.16, n.4, pp.654-664. ISSN 1315-9518.

The objective of the present article is to analyze the theoretical-philosophical currents that make it possible to approach the study of managerial ethics, in a dynamic economic, political, social and cultural context at international, national, regional and municipal levels. Research of the documentary type was developed considering the contributions of Rawls, Kant, Aristotle, Hegel, MacIntyre, Taylor, Bentham, Mill, Apel, Habermas and Cortina. Conclusions are that the dialogic philosophical theory on which managerial ethics are based, defined as a human activity, is born in a context where the company cannot separate what is economic from what is social. Under this concept, a company would act morally when its actions or decisions pursue dialogue and later agreement among the groups immersed in the entrepreneurial activity as much as possible.

Palabras clave : Entrepreneurial ethics; theoretical-philosophical considerations; companies.