Beyond ethical codes: The management of integrity in the Netherlands Tax and Customs Administration

成果类型:
Article; Proceedings Paper
署名作者:
van Blijswijk, JAM; van Breukelen, RCJ; Franklin, AL; Raadschelders, JCN; Slump, P
署名单位:
University of Oklahoma System; University of Oklahoma - Norman
刊物名称:
PUBLIC ADMINISTRATION REVIEW
ISSN/ISSBN:
0033-3352
发表日期:
2004
页码:
718-727
关键词:
摘要:
Trust in government is foundering. Ethics codes have limited utility in bolstering public trust, and a clear correlation between such codes and changed behavior must still be established. They are a means for external oversight, but they do nothing in terms of providing an internal moral compass. To rebuild trust in government, employees must also act with integrity Actions that are both ethical and carried out with integrity are necessary neither is sufficient. Acknowledging this, the Dutch Tax Administration undertook a two-pronged approach focused on the management of integrity as a means to codify the operational ethics of the organization, as well as to foster shared values and behaviors. This approach is noteworthy because it guides behaviors while retaining street-level discretion. It also is the first step toward creating a bureaucracy of mutual relationships that creates an ongoing moral consciousness serving both democracy and efficiency not only through control, but also through self-reflection, interaction, and association.