Ética y contabilidad creativa: un estudio desde la perspectiva del profesional contable de la parroquia San Miguel de los Bancos, provincia de Pichincha, año 2024

Abstract

Abstract: The objective of the research was to survey accounting professionals about creative accounting in order to analyze each professional's perspective on the subject, given that creative accounting has had a significant influence on the economic sphere. Creative accounting is a global problem, and therefore has become a subject of in-depth research. Creative accounting is a topic that sounds so simple, but is actually very complicated, as its application can lead to the presentation of a company's economic and financial information that is not true. Furthermore, through its implementation, the relationship between accounting and creativity as a business management tool is established, reflected in data collection and detailed analysis of key aspects such as financial information, professional ethics, corporate governance, the implementation of accounting practices, and the objectives pursued by this approach. It also explores how this commonly used term is used in companies.