Ética y contabilidad creativa: un estudio desde la perspectiva del profesional contable del cantón de Quevedo, provincia de Los Ríos, año 2024

Abstract

Abstract: This study views creative accounting as a controversial practice because it raises ethical questions. The research, titled "Ethics and Creative Accounting: A Study from the Perspective of Accounting Professionals in the Canton of Quevedo, Los Ríos Province, 2024," aims to analyze creative accounting from the perspective of accounting professionals in the canton of Quevedo. The methodology is based on a non-experimental, cross-sectional, descriptive, and quantitative design. A survey technique was used. The sample consisted of thirty accountants active in the city of Quevedo in 2024. These findings demonstrate its implementation very close to the limits of accounting regulations. They show that the majority of professionals view creative accounting as a legitimate business tool; however, a small number of participants remain reserved about its legitimacy. In conclusion, accounting professionals admit that the implementation of these practices compromises the ethical principles of transparency, reliability, and integrity of financial reporting.