Ética y contabilidad creativa: un estudio desde la perspectiva del profesional contable de la parroquia Tarqui del cantón Guayaquil, provincia de Guayas, año 2024

Abstract

Abstract: Creative accounting is an accounting practice characterized by the alteration of financial data to present a company's financial picture that differs from its reality. Its practice puts the company, investors, and the financial system in general at risk. For this reason, we sought to analyze creative accounting from the ethical perspective of accounting professionals in the Guayaquil canton, Guayas province, Tarqui parish, in 2024. Using a non-experimental design methodology with a cross-sectional, descriptive, and quantitative approach, where information was collected from a Likert-scale questionnaire, the instrument was administered to 30 accounting professionals in the Guayaquil canton classified under CIIU M692 during 2024. The results revealed that accountants in the sector perceive creative accounting as a dishonest, unethical, and risky practice, undertaken by accountants and administrators who modify financial statement information by taking advantage of ambiguities in regulations, the alteration of which could harm business and national credibility, with potential legal, economic, and reputational repercussions.