Ética y contabilidad creativa: un estudio desde la perspectiva del profesional contable del cantón Zamora, provincia de Zamora Chinchipe, año 2024

Abstract

Abstract: The research focuses on the topic of Ethics and Creative Accounting: A Study from the Perspective of an Accounting Professional in the Canton of Zamora, Province of Zamora Chinchipe, 2024, which raises highly significant moral dilemmas. This research is notable in a context where SMEs and public entities rely on flexible accounting practices to optimize their financial and strategic performance. Accounting provides a true picture and establishes certain standards that allow the same accounting event to be treated differently, thus identifying the impact these practices have on organizational clarity and honesty. The specific objective is to describe, from the ethical perspective of the accounting professional, and identify accounting practices regarding the ethical use of creative accounting and its influence on business decision-making. This emphasizes the need to strengthen empathy for professional ethics and clarity in accounting practices. It is advisable to promote ongoing training for accountants on ethical and professional issues, thereby establishing more accurate mechanisms and encouraging the active participation of accountants and auditors in the investigation of accounting reports. This guide will help align the strategic use of creative accounting with ethical commitment and corporate sustainability, encouraging greater confidence in the financial mission of organizations.