Ética y contabilidad creativa: un estudio desde la perspectiva del profesional contable del cantón Machala, de la provincia de El Oro, año 2024

Abstract

Abstract: This research understands the problem of ethics and creative accounting from the professional perspective, reflecting a significant challenge for professionals in the area, who must cope with information between market expectations and the ethical principles that govern their profession. The general objective is: To analyze creative accounting from the ethical perspective of the accounting professional of the Machala canton, in the province of E Oro, year 2024. The research is designed under a quantitative methodology by collecting data based on numerical measurement and statistical analysis, as well as a cross-sectional design that collects the study variables simultaneously and their unit of analysis, by investigating how legal gaps and ambiguities in accounting regulations facilitate these practices; and, the perception of accounting professionals on the legality and consequences of creative accounting is evaluated. The technique used is the survey, applied to 30 professionals in the accounting and financial area. According to the results obtained from the research, it is possible to point out that the main causes for the creation of creative accounting practices are: legal loopholes, subjectivities and alternatives found in accounting regulations, which lead to the manipulation and alteration of financial statements in order to meet strategic business objectives planned by senior managers, causing serious tax losses to Ecuador and unreliable financial information.