Ética y contabilidad creativa: un estudio desde la perspectiva del profesional contable de la parroquia Sucre del cantón Cuenca, provincia del Azuay, año 2025

Abstract

Abstract: This study addresses ethics and creative accounting from the perspective of the accounting professional in the Sucre parish of the Cuenca canton, Azuay province, in the year 2024. The study employs a non-experimental, descriptive, and quantitative design, using a questionnaire administered to a sample of the parish's accountants. The main results achieved are linked to the fact that creative accounting can be used legitimately and ethically in Ecuador. There is a lack of regulations and effective controls to restrict unethical behavior; creative accounting is highly influenced by pressure exerted by interest groups on companies; these types of practices have an adverse effect on investor credibility, and a code of ethics alone is not sufficient to eliminate bad creative accounting practices. The main conclusions highlight the reputational and legal risks associated with creative accounting, the disruption to the financial situation that this type of accounting entails, the associated ethical issues, and the potential implications for financial markets.