Ética y contabilidad creativa: un estudio desde la perspectiva del profesional contable del cantón Tulcán, provincia del Carchi, año 2024

Abstract

Abstract: The following thesis deals with professional ethics and creative accounting analogy built from the vision of the accounting professionals, of the canton Tulcán of the province of Carchi in the year 2024. This study mainly aims to explore the relationship between ethical values and the use of creative accounting and its impact on transparency of financial information. Based on surveys and interviews with accountants in the city of Tulcán, it was determined that creative accounting can help to polish results; its incorrect use can jeopardize professional ethics, create moral dilemmas, and deteriorate confidence in the financial statements. Nonetheless, the utilization of innovative bookkeeping might be a good tool when utilized correctly, but care should be taken, and integrity and professional ethics should be maintained to enable reliable financial information. This underscores the need to strengthen and enhance ethical education in the accounting profession as well as practicing transparent, trustworthy, and socially responsible accounting practices.