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

Abstract

Abstract: The main objective of this research was to understand how accounting specialists from the Carbo-Concepción parish, in the Guayaquil canton, perceive creative accounting and what its ethical implications are in the performance of their work. To do this, a quantitative method was used, with a non-interventional and cross-sectional design, collecting information through surveys directed at practicing accountants. The findings showed that accounting standards can be influenced by pressure from some companies and gaps in legislation, which sometimes leads to the application of creative accounting practices. Although these practices can be justified within the current regulatory framework, the 30 people surveyed expressed ethical concerns related to the transparency of financial information and the trust of those who consult it. Based on these results, the study highlights the relevance of reinforcing accounting regulations and promoting more solid ethical training in professionals in this area. In this way, it is expected to promote more reliable accounting that is consistent with the demands of the current environment, so that the credibility of the financial statements is strengthened and the demands for transparency are satisfied.