Ética y contabilidad creativa: un estudio desde la perspectiva del profesional contable del cantón Joya de los Sachas, provincia de Orellana, año 2024

Abstract

Abstract: The main objective of this study entitled Ethics and creative accounting: a study from the perspective of the accounting professional of the Joya de los Sachas canton, province of Orellana, year 2024 is to understand the perspective of creative accounting from the ethics of the accounting professional of the Joya de los Sachas canton. The research methodology is non-experimental, transversal, descriptive with a quantitative approach, where the population/sample are accountants who provide their professional services to different companies and entities in a relationship of dependency or free professional practice, applying the survey as a technique. As results, it can be mentioned that accountants are aware of how creative accounting, even if carried out within the regulatory framework, can negatively affect the transparency and veracity of financial information. Specific areas such as depreciation of fixed assets, inventory evaluation, identification of income and costs, and liability reserves were detected as susceptible to alterations. In conclusion, it can be deduced that the majority of accounting professionals admit that these practices could be driven by the interests of managers or by the intention to enhance the financial trajectory of the company.