Ética y contabilidad creativa: un estudio desde la perspectiva del profesional contable de la parroquia El Cambio del cantón Machala, provincia de El Oro, año 2024

Abstract

Abstract: The present study, entitled Ethics and Creative Accounting: A Study from the Perspective of the Accounting Professional in the El Cambio Parish, Machala Canton, El Oro Province, 2024, aims to analyze creative accounting from the ethical perspective of the accounting professional. The research methodology is a non-experimental, cross-sectional, descriptive, and quantitative approach. It was applied to a sample of 30 accounting professionals from the El Cambio Parish. A questionnaire was used to collect relevant information regarding the perception of ethics and creative accounting. The results show that professionals' perceptions of creative accounting are important. This means that while there is a likelihood of these practices being carried out in the workplace, there are also gaps in accounting regulations regarding financial reporting, and they manipulate accounting accounts such as inventory valuation, expense recognition, among others. We conclude that professional ethics plays a fundamental role for accounting professionals, since by understanding and putting into practice the principles of the code of ethics, these creative accounting practices can be prevented.