Ética y contabilidad creativa: un estudio desde la perspectiva del profesional contable de la parroquia San Rafael del cantón Rumiñahui, provincia de Pichincha, año 2024

Abstract

Abstract: This research focuses on Ethics and Creative Accounting: a study from the perspective of the accounting professional. Creative accounting, when applied ethically, can improve transparency and trust in financial information, optimizing the efficiency of accounting processes. The main objective of this research is to analyze creative accounting from the ethical perspective of the accounting professional in the Rumiñahui canton of Pichincha province in the year 2024. A descriptive research methodology is used, using a survey as a form of data collection. This survey was conducted among 30 accountants in the San Rafael parish of the Rumiñahui canton of Pichincha province. The results indicate that accountants must be aware of the line between legitimate creativity and financial statement manipulation, fostering professional ethics based on integrity and transparency. Furthermore, they recommend seeking information on creative accounting practices.