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

Abstract

Abstract: This thesis analyzes the ethical perception of accounting professionals regarding creative accounting in the Ecuadorian context, focusing on practices and ethical challenges associated with regulatory flexibility. Through a survey directed at accountants and auditors, perceptions on the use of creative accounting, gaps and subjectivities in accounting regulations, and the impact of these practices on stakeholders' decision-making were explored. The results show that, while some professionals consider creative accounting legitimate in specific contexts, the majority perceive it as an ethically questionable practice that can distort financial information. The research also reveals the existence of regulatory gaps that allow manipulation of financial statements, particularly in areas such as inventory valuation and revenue recognition. Finally, recommendations are proposed to improve the clarity of accounting regulations, strengthen internal controls in organizations, and promote higher professional ethics. This study contributes to understanding the ethical challenges in accounting and promotes transparency in financial reporting.