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

Abstract

Abstract: The following research entitled Ethics and creative accounting: a study from the perspective of the canton of Cayambe, province of Pichincha, year 2024, had the purpose of analyzing the perceptions of accounting professionals in the canton on the application of creative accounting in companies. The method that was applied is the instrument of the survey, in which a survey was carried out on 41 accounting professionals of the canton. The results achieved mention that the perception of professionals about creative accounting is very significant, where most of the respondents recognize that there is such innovative practices, as well as the manipulation of creative accounting by taking advantage of the gaps in legal regulations. Similarly, the items handled include accounts such as inventories, amortizations, provisions, liabilities, assets, and expenses that influence the aforementioned practices. In conclusion, it is argued that the professional ethics of accountants is crucial to prevent the use of creative accounting, which can have serious repercussions on the financial information of companies and the values of the accountant.