Ética y contabilidad creativa: un estudio desde la perspectiva del profesional contable del cantón Sucre, provincia de Manabí, año 2024.

Abstract

Abstract: The growth in the use of creative accounting is considerable due to the progressive increase of accounting professionals. The purpose of this study is to analyze the use of creative accounting by professionals in the Sucre canton, Manabí province. The motivations for which professionals often have to introduce biases and distortions in accounting information for its preparation are highlighted by studying scientific articles from reliable databases and based on Ecuadorian accounting standards that explain in different ways the application of creative accounting. The purpose of creative accounting is to provide accounting information using the possibilities provided by accounting principles and standards. In addition to connecting accounting with creativity as a management tool to obtain data and briefly analyze accounting concepts such as financial information, professional ethics, business management, creative accounting applications and establish objectives in the daily use of the concept in companies, the role of accounting professionals on how to stop these practices and the ethical discrepancy of the use of this has also been examined to deepen its study based on the analysis of the standards that allow the existence of creative accounting.