The ethics of corporate governance in public sector organizations

The current climate of increased accountability in public sector organizations has brought to public attention the ethical dimension of corporate governance. This article presents a conceptually informed method for undertaking of an ethically focused audit corporate governance. The conceptual-theoretical terrain is set out in three dimensions: ethics as applied moral philosophy; equity as social justice; and corporate governance as the moral health of an organization. At an operational level, the conceptual model proposed provides a framework to evaluate the overall integrity of an organization and embraces the inter-related themes of individual responsibility, social equity and political responsibility. A method for ethical audits is also set out. It emphasizes the significance of key personnel in (re)producing and challenging the organizational ethos, while recognizing the necessary limitations placed on researchers' commitment to anonymity and confidentiality in the collection, interpretation and analysis of data, and in the eventual sharing of such data.