Ética y contabilidad creativa: un estudio desde la perspectiva del profesional contable del cantón Babahoyo, provincia de Los Ríos, año 2024.

Abstract

Abstract:This research paper addresses the ethics of creative accounting from the perspective of accounting professionals in the Babahoyo canton, Los Ríos province. Using a descriptive and quantitative approach, the study explores the perceptions held by accountants and auditors regarding creative accounting practices, their ethical implications, and their application within organizations. It includes an analysis of accounting regulations, existing gaps, and the subjective factors that influence financial decision-making. The results indicate that most professionals are aware of the issues associated with creative accounting practices; however, there are nuances suggesting that such practices may sometimes be viewed as valid tools within the legal framework. Furthermore, the study emphasizes the importance of professional ethics in ensuring the transparency of financial information. This research contributes to an understanding of the relationship between ethics and creative accounting, and it suggests potential courses of action to improve ethical training and regulatory standards within the accounting profession.