Ética y contabilidad creativa: un estudio desde la perspectiva del profesional contable del cantón Balsas, provincia de El Oro, año 2024

Abstract

Abstract: Accounting is key to financial management, facilitating decision-making and ensuring transparency. However, creative accounting has generated debate by allowing flexibility in financial statements, which, if not managed with professional ethics, can lead to questionable practices. This research analyzes creative accounting from the ethical perspective of accountants in the Balsas canton, El Oro province, in 2024. A non-experimental, descriptive, and cross-sectional design with a quantitative approach is adopted. Data collection is based on a Likert scale to measure the perceived importance of the factors studied. The findings show that accountants face ethical dilemmas when balancing corporate pressure with legality and transparency. Although creative accounting is seen as a temporary solution, external constraints limit its application. These results underscore the need to strengthen ethics education to prevent improper financial practices and ensure sound management.