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

Abstract

Abstract: Creative accounting encompasses a series of strategies for manipulating the information contained in financial reports to present them in a positive light for an organization. Therefore, this thesis, entitled "Ethics and Creative Accounting: A Study from the Perspective of the Accounting Professional of the Hermano Miguel Parish, Cuenca Canton, Azuay Province, 2024," aims to analyze creative accounting from the ethical perspective of the accounting professional. To this end, a methodology based on a non-experimental, descriptive research design was used, applying the survey technique to a population of 30 accounting and auditing professionals. The result was that the majority of participants held a view of shared responsibility between accountants and the administrative departments of organizations, which leads to ethical implications regarding stakeholders' trust in the financial information presented. It is concluded that accountants take a conservative stance regarding the application of creative accounting, in order to avoid manipulative misinterpretations.