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

Abstract

Abstract: The information collected on creative accounting, a study from the accountant's perspective, highlights the values ​​that accounting professionals must have to perform their work. This is why creative accounting within companies is highly valued by company managers because financial information is essential for the organization to move forward. Creative accounting is also frowned upon because it is considered for tax fraud, which is separated by a thin line: the creativity of the professional, when interpreting the norms and laws granted by the regulatory bodies of the Ecuadorian State. The legal loopholes found in these norms also lead to misinterpretation of the norm, for this reason, this leads to questioning the ethics of the accounting professional if these norms turn out to be illegitimate and accounts are used to cover up transactions that did not take place, or on the contrary, they took place, but there are insufficient arguments to justify said income.