Ética y Contabilidad Creativa: un estudio desde la perspectiva del Profesional Contable del cantón Quinsaloma, provincia los Ríos, año 2024

Abstract

Abstract:This thesis reviewed creative accounting in the canton of Quinsaloma, Los Ríos province, and evaluated its accounting performance as well as associated ethical issues. A research model was designed to analyze how regulatory flexibility contributes to promoting ethical practices in the accounting profession. Data were collected from 30 professionals using a non-experimental descriptive research approach and questionnaires to establish their perspectives on practices, subjectivities, and regulatory discrepancies. Seventy-seven percent of respondents believe that regulators work flexibly, which allows them to intervene in financial statements; while 60% state that regulations distort business decisions. It is observed that in certain areas, judgment can be influenced by subjectivity, and the lack of updated standards makes them even more vulnerable to these manipulations. This work contributes a wealth of systematic knowledge to academia, providing a new perspective on professional work and business organization in Quinsaloma.