Ética y contabilidad creativa: un estudio desde la perspectiva del profesional contable del cantón Ambato, provincia de Tungurahua, zona norte, año 2024

Abstract

Abstract: This paper explores the vulnerability, motivation and use of creative accounting from the ethical perspective of the accounting professional of the Ambato canton, Tungurahua province, in the year 2024. In the development of the work, a survey was applied that revealed that the accounting accounts susceptible to the application of creative accounting are: depreciation of assets, recognition of income and expenses, and transactions between associated companies. The results show that creative accounting can, at times, reduce the level of transparency and professional ethics, putting at risk users' confidence in financial information. To mitigate and reduce the application of creative accounting within companies, professional ethics must be strengthened, effective controls must be developed and strict sanctions must be implemented. In addition, the proper promotion of an organizational culture based on integrity will ensure the reliability and sustainability of financial reporting in the public and corporate sphere.