Ética y contabilidad creativa: un estudio desde la perspectiva del profesional contable de la parroquia Bombolí del cantón Santo Domingo, provincia de Santo Domingo de los Tsáchilas, año 2024

Abstract

Abstract: This paper analyzes the relationship between ethics and creative accounting, highlighting how accounting practices can be manipulated to present a favorable financial image, which raises serious ethical implications. Surveys conducted among accounting professionals showed that 43.3% of respondents disagreed with the acceptance of creative accounting, while 30% considered creative accounting acceptable. Furthermore, it was identified that a lack of ethics contributes to the prevalence of these practices, with 60% agreeing that financial manipulation can lead to investor distrust. We conclude that it is essential to strengthen education based on accounting ethics and thus promote an organizational culture that values ​​transparency and accountability. This study provides a critical perspective on the need to maintain high ethical standards in accounting practice, suggesting that ethics, creative accounting, and transparency are fundamental to the sustainable development of organizations.