Ética y contabilidad creativa: un estudio desde la perspectiva del profesional contable de la parroquia Quitumbe del cantón Quito, provincia de Pichincha, año 2024.

Abstract

Abstract: The purpose of this research work is to make known, through the survey type tool, the perception of ethics and creative accounting in accounting professionals. In addition, different points of view of authors in relation to the proposed topic are conceptualized. This work deals with a somewhat complicated and controversial issue, since creative accounting can be seen both as an instrument of corporate optimization and as an instrument susceptible to fraud. The study also aims to detail these practices and examine the effect of professional ethics on their implementation. Accounting is seen as an essential discipline in the field of organizations, since it provides relevant financial data for decision making. Under this approach, creative accounting represents a practice that uses accounting techniques that, despite being legal, alter the information. The purpose is to improve the appearance of the financial statements in order to optimize the appearance of the financial statements. Creative accounting can be a powerful tool when used ethically and responsibly. It helps companies address financial issues, optimize their presentation to stakeholders, and make more informed decisions.