Ética y contabilidad creativa: un estudio desde la perspectiva del profesional contable del cantón Gualaquiza, provincia de Morona Santiago, año 2024.

Abstract

Abstract: The general objective of this study is to observe accounting innovation from the perspective of accountants residing in the El Pangui Canton. This study aims to address the main problem of the study, which is related to the attitude toward ethics and the correct use of accounting practices to identify moral problems in existing companies or organizations. A quantitative approach was used, which involves a non-experimental design based on collecting samples with updated data. Through surveys, it was possible to identify differing opinions regarding creative accounting. Some professionals view it as a useful tool for planning or organizing financial statements, while others view it as a basis for work ethics. This generates uncertainty regarding financial regulations and an emphasis on economic results, as these are factors that influence the use of creative methods. It is important to promote professional training and implement transparent guidelines to certify the reliability of financial reports.