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This paper examines inclusion in social work as a complex moral process situated at the intersection of declared values, professional practices, and institutional dynamics. Drawing on contemporary literature on recognition, equity, and relational morality, it argues that inclusion exceeds procedural compliance and must be understood as a form of ethical coherence between what institutions profess and what they embody in their relationships with beneficiaries. The Cultural Values Model (CVM), developed by Stephenson (2008), provides the theoretical foundation for analysing how forms, practices, and relationships shape the moral culture of social work organizations. The paper introduces the Ethical Cultural Inclusion Audit (ACEI), an original instrument that operationalises the CVM triad through a coherent set of domains, indicators, and an ethical matrix grounded in the principles of autonomy, beneficence, non-maleficence, and justice. ACEI integrates document analysis, actors’ perceptions, and relational observation to capture the moral coherence between institutional structures, professional behaviours, and lived experiences. The evaluation process is organised within a participatory framework comprising four successive stages: preparation, investigation, reflection, and transformation. The purpose of ACEI is not to measure ethical performance but to support critical reflection, moral dialogue, and the identification of tensions between institutional intention and everyday practice. The central contribution of this approach lies in demonstrating the instrument’s capacity to generate institutional learning and foster a moral culture in which professionals and beneficiaries jointly participate in reshaping lived values. Overall, the study argues that inclusion should be understood as a dynamic moral process and ACEI as a framework through which organizations can reflexively cultivate coherence between their values and practices.
Keywords: inclusion, ethical evaluation, social work, organizational culture, ethical practice
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