Ética y contabilidad creativa: un estudio desde la perspectiva del profesional contable del cantón Salinas, provincia Santa Elena, sector Santa Elena, año 2024

Abstract

Abstract: Creative accounting is linked to the misrepresentation of financial information by accountants who take advantage of legal loopholes. This action can generate financial statements that do not reflect the truthfulness of a company's financial situation, raising ethical concerns and leading to erroneous decisions. Ethics is crucial for accounting professionals, since a lack of ethical principles can encourage creative accounting and jeopardize their professional integrity. Several studies have shown that this manipulation damages the reputation of accounting professionals, weakening ethics within the institution, creating an environment prone to fraud. The need for consistent ethics training and the implementation of positive internal controls is well established to prevent practices that conceal financial statements, which can negatively affect all involved.