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

Abstract

Abstract: This paper analyzes and understands the perspective of accounting professionals in the parish of Tarqui, Manta, through accounting manipulation and creative accounting. It examines the ethical implications and reasons behind its use in accounting practice. Therefore, this study also indicates that financial statements, such as the notes to the financial statements and the statement of changes in equity, present vulnerabilities in their interpretation, which increases the risk of manipulation. Thus, accountants admit that there are incentives to manipulate financial reports, such as optimizing key indicators, managing dividends, or reducing taxes. This indicates that, despite the general opposition to the creative accounting perspective, intimidation to modify financial statements persists. It is worth noting that during the survey conducted among various professionals, it was carefully observed and analyzed, and it was found that the majority of accountants oppose financial management, emphasizing the importance of ethical values ​​in their work, such as transparency, honesty, confidentiality, responsibility, dignity, fairness, and, above all, respect among colleagues. Ultimately, accountants must promote more transparent and ethical strategies in the management of an entity's financial information in order to strengthen their professional image and ensure their clients' trust.