Ética y contabilidad creativa: un estudio desde la la perspectiva del profesional contable de la parroquia Carcelén del cantón Quito, provincia de Pichincha, año 2024.

Abstract

Abstract: Creative accounting is a practice that takes advantage of regulatory loopholes to modify, or dress up , a company's financial information to make it more presentable. Although it may appear to be an ingenious solution, its effects can compromise transparency and confidence in business decisions. This analysis aims to examine this issue and its link with professional ethics, highlighting how these practices traverse a sensitive boundary between the legal and the dubious. The work is structured in three chapters. The first chapter presents the fundamentals of creative accounting, its particularities and ethical consequences. The second chapter talks about the methodology, which is based on a non-experimental design and the application of surveys to accountants in the parish of Carcelen, in the canton of Quito, province of Pichincha, year 2024. The third chapter shows the results, where ethical perceptions and regulatory gaps influence the implementation of these practices. It also highlights the need to strengthen regulations, promote internal controls and foster an organizational culture with ethical values.