Ética y contabilidad creativa: un estudio desde la perspectiva del profesional contable de la parroquia Huaynacapac del cantón Cuenca, provincia del Azuay, año 202

Abstract

Abstract: Accounting is a science that allows for the presentation of reliable financial information through financial statements, as a result of a company's operations and management, with the goal of generating sustainability and maximizing economic benefits. However, due to economic globalization, the pursuit of these benefits has been disrupted by the use of creative accounting practices, which allow for the manipulation of financial statement accounts to present distorted financial information, with the aim of creating an appearance of efficiency in management and achieving objectives based on the needs of the company or individuals involved in it. Furthermore, this method of managing resources has negatively affected professional ethics, considered the set of principles and values ​​inherent to human beings that allow us to distinguish between right and wrong. For this reason, this research focuses on the analysis of creative accounting from the ethical perspective of the accounting professional and the creative accounting practices of professionals in the Huaynacapac parish of the Cuenca canton, Azuay province, in 2024.