Ética y contabilidad creativa: un estudio desde la perspectiva del profesional contable de la parroquia Guayacán del cantón Quevedo, provincia de los Ríos, año 2024

Abstract

Abstract: This research analyzes the connection between ethics and creative accounting in the light of accountants in Guayacán, Quevedo, and Los Rios in the year 2024. It addresses how professional ethics and accounting decision-making interrelate, as well as the impact of creative accounting practices. Surveys were conducted with accountants in the field using descriptive and then inductive methods to capture their opinions and experiences. The findings show great concern about the implications that creative accounting has on the issuance of financial reports that are verified for transparency and public trust. This study investigates which factors constitute the most important reasons and which others become obstacles in ethical accounting decisions in meeting budget-driven goals. The research findings provide guidance for strengthening professional ethics and adopting responsible accounting policies.