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

Abstract

Abstract: The objective of this research is to analyze creative accounting from the ethical perspective of accounting professionals in the Saraguro canton. The methodology used was non-experimental, with a descriptive approach that allowed detailing the fundamental characteristics and practices of creative accounting. The sample consisted of a group of accounting professionals, chosen from the SRI database, with experience and academic degrees related to the sector, which gives validity to the results. For the collection of information, a questionnaire was used as a survey instrument, whose data were analyzed by means of tabulation with a Likert scale. Critical areas susceptible to manipulation were identified, such as inventory valuation with 86.67%, revenue recognition with 93% and foreign currency conversion with 83%. Although these practices are legal, they can compromise the integrity of financial information, as well as erode stakeholder confidence. It is recommended that ethics training be expanded to promote transparency, as well as to reinforce confidence in the presentation of financial information in Saraguro Canton.