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

Abstract

Abstract: This respective thesis analyzes the practice of ethics and creative accounting in the province of El Oro, canton of Santa Rosa in the southern zone during the year 2024, investigating modern accounting tactics and their improvement in the local ethical and professional field. The analysis delves into the motivations, practices and perceptions of accounting professionals, exposing that creative accounting is not limited to the manipulation of figures but is also used as a tactical instrument in financial administration. The results reveal a difficult interaction between normative interpretation and ethical problems, highlighting the co-responsibility between administrators and accountants in the preparation of financial information. Sensitive sectors to flexible practices such as income recognition and inventory valuation were also recognized. These discoveries show a professional pressure that seeks to balance normative performance with tactical business objectives, manifesting the presence of creative accounting as a hidden factor in professional performance.