Ética y contabilidad creativa: un estudio desde la perspectiva del profesional contable de la parroquia Nueve de octubre del cantón Guayaquil, provincia, de Guayas, año 2024.

Abstract

Abstract: This study consists of: Analyzing creative accounting from the moral perspective of accounting professionals in the canton of Guayaquil, part of the province of Guayaquil, in the parish of Nine of October, in the year 2024. To conduct this study, a non-experimental, cross-sectional, and descriptive methodology was used to obtain a comprehensive and contemporary perspective on practices related to creative accounting and accounting ethics. Creative accounting consists of modifying accounting regulations to present a more favorable financial situation than it actually is. Although it may conform to the legal framework, it is unethical to modify financial statements regarding inventory accounts, investment valuation, depreciation of fixed assets, recognition of expenses and revenues, construction agreements, provisions for liabilities, and real estate investments. In terms of accounting, it is necessary to behave with honesty, fairness, transparency, and respect the agreements of professional ethics. Data tampering can lead to mistrust, fraud, and misunderstandings among investors and administrators.