Ética y contabilidad creativa: un estudio desde la perspectiva del profesional contable del cantón La Libertad, de la provincia Santa Elena, año 2024

Abstract

Abstract: The current study analyzes creative accounting or makeup of financial statements from the ethical perspective of accounting professionals in the La Libertad canton, Santa Elena province, during the year 2024. Based on a non-experimental and descriptive research design, information was obtained from accounting professionals thanks to structured surveys with a Likert scale. The results obtained show the tension between professional practice and ethical principles. The analysis highlighted the perception of creative accounting as a long-term strategy, although risky at the time of its execution. It has been discovered that very common practices such as tax cuts and improving the financial image lead to serious ethical dilemmas. This work prioritizes the need to improve and emphasize ethical and regulatory principles in the accounting profession in such a way that transparency and reliability in financial information can be certified. In addition, strategies are proposed to balance business demands and regulatory compliance.