Ética y contabilidad creativa: un estudio desde la perspectiva del profesional contable del cantón Cuenca, provincia del Azuay, sector San Sebastián año 2024

Abstract

Abstract: This paper analyzes ethics and creative accounting from the perspective of accountants in the parish of San Sebastián, Cuenca canton, Azuay province, in 2024. The study is based on a non-experimental, descriptive, and quantitative approach, using a questionnaire administered to a sample of accountants from the parish. Among the main results, it is highlighted that in Ecuador, creative accounting can be applied legitimately and ethically, although there is a lack of regulations and effective oversight to prevent unethical practices. Furthermore, it is evident that creative accounting is strongly influenced by pressure from companies' stakeholders, which undermines investor credibility. It is also concluded that a code of ethics, by itself, is not sufficient to eradicate bad practices in creative accounting. The findings reveal the reputational and legal risks associated with this practice, as well as the disruption to the financial situation, the related ethical dilemmas, and the potential repercussions on financial markets.