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

Abstract

Abstract: Creative accounting is nothing more than a practice that involves the alteration and modified presentation of economic data in financial statements, in order to adapt to the users' perspectives. This study aims to examine Ethics and creative accounting from the perspective of accounting professionals in the Morona canton, Morona Santiago province, in the year 2024. For this, a non-experimental descriptive methodology with a quantitative approach was used through the application of a structured survey to a sample of accounting professionals from the Morona canton. The results reflect a division in the perception of ethics in creative accounting; some professionals see it as a strategic tool within legal limits that serves only to embellish a company's image to the public, while other experts express concern about the ethical consequences of using creative accounting to alter a company's reputation and commit fraud. Common practices such as inventory valuation and liability provisions were also detected, taking advantage of the interpretative flexibility of accounting regulations. The main incentives for accounting manipulation include the improvement of financial statements, the reduction of taxes, as well as the gratification obtained by professionals who agree to engage in these fraudulent practices. This study highlights the need to maintain integrity and transparency in accounting information with a solid professional ethics to avoid questionable practices that undermine the accounting work carried out daily.