Ética y contabilidad creativa: un estudio desde la perspectiva del profesional contable de la parroquia El Sagrario del cantón Cuenca, provincia del Azuay, año 2024

Abstract

Abstract: The main objective of this research is to analyze creative accounting from the perspective of the accounting professional of the Cuenca canton, province of Azuay, El Sagrario sector, year 2024. through descriptive research, a clear and organized approach was obtained on how these professionals face ethical challenges daily, and 80% of them consider that creative accounting is used as a tool that allows organizations to meet their objectives, allowing them to improve the financial image in a favorable way. One of the main motivations includes reducing taxes, controlling dividend payments, hiding large profits from competitors, etc. The results of the study concluded that the accounting professionals surveyed describe creative accounting as useful and necessary, as long as it maintains the integrity and transparency of the financial information presented, and is used ethically and responsibly.