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

Abstract

Abstract:This research focuses on the analysis of creative accounting from the ethical perspective of accounting professionals in the parish of San Sebastián, Loja canton, during the year 2024. Through field research that included surveys of 30 accountants and auditors, the reasons behind accounting manipulation were identified, highlighting the control of dividends and the display of large profits for investors. The findings indicate that, although professionals consider creative accounting a legitimate practice, they also recognize the associated ethical risks. It is concluded that it is essential to strengthen an organizational culture based on transparency and accountability, in addition to the constant updating of accountants in ethical and accounting standards. This study underscores the importance of strengthening ethics education in accounting to promote a culture of transparency and responsibility in professional practice.