La Contabilidad Creativa y su impacto en las utilidades del sector Agrícola del Ecuador

Abstract

This research analyzes that creative accounting is a topic of great interest in the business world to find financial solutions adapted to the needs of each company. The study will be carried out with the objective of determining if creative accounting significantly impacts the profits of the agricultural sector in Ecuador through a regression model for the periods between 2019 and 2021. A quantitative approach is used by applying the M-Score model to a sample of companies in the agricultural sector in Ecuador during the years 2019, 2020 and 2021, collecting financial statements from various agricultural companies. The results show the following percentages of companies in the agricultural sector in Ecuador that use creative accounting, detailing as follows: in 2019, 26.09%, for 2020, 13.04%, and for 2021, 73.91%. It should be noted that by 2021 there was a significant increase in the creative accounting index in the agricultural sector, representing a significant challenge for transparency and ethics in accounting, faithfully reflecting the financial situation of companies in this sector. Finally, the use of creative accounting significantly affects the profits of the companies studied since during the period investigated the entities failed to obtain profitable benefits that improve the financial situation, resulting in high economic losses and harming companies and employees.