Ética y contabilidad creativa: un estudio desde la perspectiva del profesional contable del cantón Azogues, provincia de Cañar, año 2024.

Abstract

Abstract: This work consists of an investigation on creative accounting, since in recent times this concept has begun to generate strength in the financial field. The main objective of accounting is to faithfully reflect the reality of the company, to prepare the accounting there are a series of rules and laws that must be used to give a true image of the company, but it is important to keep in mind that the accounting regulations present gaps that can be adjusted at the convenience of the company and the person in charge can perform maneuvers that improve the results, without fraud. The objective of this research is to determine whether creative accounting impacts the profitability of organizations, since the manipulation of financial statements can have profound implications for decision-making. To carry out this study, information was collected through the application of surveys to accounting and auditing professionals. The results show that most professionals recognize the existence of legal and regulatory gaps but reject the use of these subjectivities and gaps in the preparation of financial information.