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

Abstract

Abstract: This research focused on the analysis of creative accounting from the perspective of accounting professionals in the La Concordia canton, Santo Domingo de los Tsáchilas province, during the period from 2024 to 2024. This research compared academic concepts with the results of a survey of 30 selected professionals. It identified the creative accounting practices applied by accounting professionals. It determined their position by taking advantage of existing legal loopholes in regulations and motivations that encourage the manipulation of information in financial statements. It also examined the level of knowledge and perception of accountants regarding these types of accounting practices. The methodology for this research was non-experimental, descriptive, and quantitative. The results show that 77% of accounting professionals agree on the legitimacy of creative accounting as a business tool, defining it as a management strategy applied without violating accounting law. Furthermore, the accounting practices most likely to be manipulated at the account level are expense recognition, with 83% having the highest percentage. Small and medium-sized enterprises (SMEs) are the organizations with the highest prevalence of accounting manipulation, at 87%.