Ética y contabilidad creativa: un estudio desde la perspectiva del profesional contable de la parroquia Turubamba del cantón Quito, provincia Pichincha, año 2024

Abstract

Abstract: The present research examined the accountants' perspective on creative accounting in a specific area of Quito in the year 2024, focusing on how it affects their professional ethics and work. A non-experimental research design was used, with a quantitative and descriptive approach. Surveys were conducted to accountants in activity, whose answers were analyzed with statistical tools to obtain conclusions. The results showed that there are different opinions: some accountants consider creative accounting to be useful, while others point out the ethical problems it entails. In addition, loopholes were found in the accounting rules that allow these actions. Most of the results focused their response on the fact that both accountants and company managers share responsibility, highlighting how company culture affects professional ethics. The conclusions highlight the importance of rescuing the accountant's ethics and recognizing the accountant's role in companies. In addition, the behavior in the face of common bad practices in accounting regulations is analyzed. This study allows understanding how accountants behave ethically, providing information to improve the rules and the way they work in similar situations.