Ética y contabilidad creativa: un estudio desde la perspectiva del profesional contable del cantón Santa Rosa , provincia de El Oro, zona norte, año 2024.

Abstract

Abstract: Creative accounting is a practice that involves the manipulation and presentation of economic data in an altered manner in the various financial statements in order to adjust to the expectations of users, which is why the present study seeks to analyze creative accounting from the perspective. of the accounting professional from the Santa Rosa canton of the El Oro province, during 2024. Under a non-experimental, descriptive methodology, with a quantitative investigative approach with the application of structured surveys to a group of accounting professionals from the city of Santa Rosa; The methodology which allowed us to obtain results that reveal a division in the ethical perception of creative accounting, however, some professionals see this practice as a strategic tool as long as it is in accordance with the current legal framework. Likewise, it was possible to identify frequent accounting practices such as the valuation of inventories and liability provisions, where the main reasons for accounting manipulation lie in the improvement of financial ratios and reduction of taxes. Finally, the need to maintain the integrity and transparency of accounting information is highlighted.