Ética y contabilidad creativa: un estudio desde la perspectiva del profesional contable de la parroquia Monay, del catón Cuenca, de la provincia del Azuay año 2024.

Abstract

Abstract: This thesis focuses on the practice of professional ethics and the possibilities of creative accounting among entrepreneurs in the Monay parish, Cuenca canton, Azuay province, during the year 2024. Creative accounting, which involves "reporting" results in financial statements, is actually a failure to comply with the technical legislation that is practiced in most cases regarding the depreciation of fixed assets, inventory valuation, and provisioning for future liabilities. This phenomenon undermines the primary purpose and meaning of accounting and financial reporting for local companies. Thus, this research focuses more on a descriptive style, asserting that the ethical problems faced by accountants in practice have been complicated by the flexibility granted to accounting standards and even by external entities, such as clients. Thus, it can be argued that the Monay parish, in terms of creative accounting and professional ethics in light of the practice just described, is characterized by a high degree of creative accounting practices in various areas such as depreciation of fixed assets, inventory, and provisions for liabilities.