Ética y contabilidad creativa: un estudio desde la perspectiva de un profesional contable del cantón Gualaceo, provincia del Azuay, año 2024

Abstract

Abstract: The objective of this study is to describe the ethical perspective of the accounting professional. For its development, the various situations that the people go through have been highlighted. accountants to make changes to accounting information; by searching for reliable scientific articles based on accounting standards that allow explaining the different ways through which creative accounting can be applied, as well as that a field study where a survey was applied to accountants who are in the service of the public. Creative accounting aims to exploit the events that They offer the accounting elements and guidelines for the presentation of accounting information. In addition to establishing the relationship that exists between accounting and the use of creativity as a management tool. Through data collection and concept analysis accounting related to financial information, professional ethics, the application of creative accounting and the objectives that influence this term in everyday use in companies.