Ética y contabilidad creativa: un estudio desde la perspectiva del profesional contable de la parroquia Abraham Calazacón del cantón Santo Domingo, provincia Santo Domingo de los Tsáchilas, año 2024

Abstract

Abstract: Creative accounting is a set of practices used to modify a company's financial information in order to present favorable information (manipulation) according to the interests intended to be projected to external and internal users. This study aimed to analyze ethics and creative accounting from the perspective of accounting professionals. This study was conducted using a non-experimental, descriptive methodology with a quantitative approach, using a survey as a research instrument. The results obtained showed that creative accounting practices, although apparently legal, often distort the economic reality of companies, negatively impacting the transparency and reliability of financial information. Likewise, the need to promote ethical training in the accounting field and to promote stricter regulations to mitigate these practices and thus strengthen organizational ethics, transparency, and minimize the use of creative accounting was highlighted.