Ética y contabilidad creativa: un estudio desde la perspectiva del profesional contable del cantón Santa Elena, provincia de Santa Elena, año 2024.

Abstract

Abstract: Creative accounting refers to the modification of accounting rules to project a positive financial perception of a company. Although this practice may be legal, it raises serious ethical concerns, given that it can alter financial reality and deceive investors. According to accounting professionals, ethics is conclusive in the intervention of accounting. Finance professionals must balance the flexibility offered by accounting policies with a commitment to providing timely numerical details. The mechanisms that stimulate creative accounting sense external influences, and this is the case. the point of view of investors and the demands of financing, which manage to encourage accounting professionals to question their ethical principles. However, compliance with these incorrect and fraudulent practices leads to long-term consequences, such as audits and damage to the company's image. It is essential that professionals consider the principles of ethics and adhere to current regulations, to report and not intervene in fraudulent events.