Ética y contabilidad creativa: un estudio desde la perspectiva del profesional contable del cantón Guaranda, provincia de Bolívar, año 202

Abstract

Abstract: Creative accounting uses regulatory loopholes to modify and manipulate companies' financial information, improving its presentation, but compromising transparency and trust in business decisions. This research examined the ethical perspective and creative accounting of accounting professionals in the Guaranda canton, Bolívar province, in 2024. It is composed of three chapters: Chapter 1) develops the theoretical framework, addressing concepts and criteria related to creative accounting and ethics. Chapter 2) methodology, including the design (in this case, a non-experimental, descriptive approach) and the quantitative approach to the analysis of results used in the research. Chapter 3) analyzes and discusses the data obtained in the survey, comparing them with similar studies and discussing their implications, concluding with conclusions and recommendations. This study provides valuable data on the perception and use of creative accounting among accounting professionals, helping to understand their ethical reputation and strengthen the integrity of financial data disclosure in Guaranda entities.