Ética y Contabilidad creativa: un estudio desde la perspectiva del profesional contable del Distrito Metropolitano del cantón Quito, provincia de Pichincha, año 2024

Abstract

Abstract: The primary objective of this research was to analyze creative accounting practices, considering the ethical perspective of accounting professionals, within the Metropolitan District of Quito, Pichincha Province, during the period from 2024 to 2024. A quantitative methodology with a descriptive approach was used through the application of a structured survey aimed at professionals practicing their professional activity within the canton. The research focused on two specific objectives: the first describes creative accounting practices based on professional ethics, and the second identifies the most common creative accounting practices used within companies in the Quito canton. The result is that creative accounting is a common practice that varies according to the economic context. However, various conflicts between theoretical ethics and actual practice were identified, raising significant concerns about the transparency of the information reported in the financial statements. Highlighting the importance of implementing measures that strengthen the professional ethics of accountants, thereby promoting transparency and compliance with current accounting standards, it is also important to establish greater ethical education and, at the same time, create policies that allow for efficient and timely regulation of accounting practices within the country.