Ética y contabilidad creativa: un estudio desde la perspectiva del profesional contable del cantón Paltas, provincia de Loja, año 2024.

Abstract

Abstract: The present research project entitled Ethics and creative accounting: A study form the perspective of accounting professionals in the Paltas cantón, Loja province, 2024, has as its main objective to analyze the application of creative accounting professionals in businesses. The methodology used is descriptive, has a quantitative approach, applied to a sample of 30 accounting professionals, the survey was used as the data collection technique. The results obtained show that the perception of accounting professionals in the Paltas canton is closely related to aspects of creative accounting practices and the manipulation of financial statements within the legal and regulatory framework. It also reveals the optionality, subjectivity, and gaps in the regulations. Furthermore, the study identifies accounts that are commonly subject to some form of accounting manipulation by professionals, such as inventory valuation, real estate investments, and currency conversion, among others. Finally, it is concluded that the professional ethics of accountants is essential to prevent the practice use of creative practices, which if not prevented, can have a negative impact on the financial information, presented by businesses and negatively affects both the company's reputation and the image of the accounting professional.