Ética y contabilidad creativa: un estudio desde la perspectiva del profesional contable de la parroquia Calderón - zona 2, cantón Quito, provincia de Pichincha, año 2024

Abstract

Abstract: This Curriculum Integration Project, entitled Ethics and Creative Accounting: A Study from the Perspective of the Accounting Professional in Calderón Parish, Zone 2, Quito Canton, Pichincha Province, 2024, was developed with the purpose of addressing and expanding a common business practice. Although it is not considered illegal, it generates diverse criteria regarding the appropriateness of its use for the benefit of companies. It uses practices that generate debate regarding the legality of its implementation. It has been termed creative accounting, which can be detected, analyzed, questioned, addressed, and even reported by auditors of large, small, and multinational companies. A descriptive research study was conducted through the collection of opinions using a survey. This instrument was used to understand the opinions and practices of accounting and auditing professionals. To access professionals in this field, data was provided by the databases of the Internal Revenue Service (SRI) and the National Institute of Statistics and Census (INEC)