Ética y contabilidad creativa: un estudio desde la perspectiva del profesional contable del cantón Ambato, provincia Tungurahua, sector zona sur, año 2024

Abstract

Abstract: This study analyzed the relationship between creative accounting and professional ethics from the perspective of accountants in the Ambato canton, Tungurahua province, during the year 2024. In an environment where creative accounting can be perceived both as a legitimate tool for flexibility in the presentation of financial information and as a mechanism to justify questionable practices, this work addresses the perception of accounting professionals regarding its impact and associated ethical risks. To this end, based on a descriptive approach with a non-experimental design, a structured questionnaire was administered to a sample of 30 accountants randomly selected from the southern area of ​​the Ambato canton. Sixty percent of those surveyed maintain that, within "regulatory limits," creative accounting is within the realm of what is accepted under normal circumstances. However, 40% object to it, referring to a certain way of acting in ethical terms. At the same time, 90% of respondents state that there are gaps in accounting legislation, which leads to acts aimed at manipulating these statements. Ethical differences among accountants regarding the use of creative accounting are highlighted, which also underscores the importance of updating regulatory frameworks to reduce the legal loopholes that facilitate these practices and ensure greater transparency in financial information.