¿CREATIVITY IN THE DEVELOPMENT OF THE

ACCOUNTING PROFESSION?

BRIJHIT RODRIGUEZ
15200373
UNIVERSITY OF LOS LLANOS
SCHOOL OF ECONOMICS
PUBLIC ACCOUNTING PROGRAM
VILLAVICENCIO - META
2020
 INTRODUCTION
• This document presents a new concept applied in the
development of the accounting profession, giving it a new
approach or way of application, of course, without leaving
aside the regulations that govern the profession, therefore
we are talking about creativity, or being more specific,
creative accounting; whose objective is to take advantage
of the gaps in the legal regulations but without failing to
comply with accounting principles, in order to provide
greater benefit to companies, offering different creative
alternatives, different from conventional ones focused on
solving problems within the organization .
 PROBLEM STATEMENT
• PROBLEM STATEMENT
• The accounting professional. Throughout his career, he develops many forms of strategies to achieve his
objectives as a professional. On many occasions, companies are in a critical state in their financial and
economic systems. Given this, managers and administrators want to make up the real state of companies,
for them he uses the Accounting professional where he has his strategic factor "Creative accounting", this
is used to demonstrate before partners and shareholders that the company is doing well, as Mr. Naser
affirms (1993, Quoted in Amat & Olivares, 2004).
• Creative accounting is the process of manipulating accounting to take advantage of the gaps in accounting
regulations and the possible choices between different valuation and accounting practices it offers, to
transform the annual accounts from what they have to be to what Those who prepare them prefer that they
be ... instead of reflecting these transactions in a neutral and consistent way. (p.02).
• Thus, the question arises regarding what benefits and consequences does the decision to apply creative
accounting bring? Or if creativity is part of the training of the accounting professional to achieve his
objectives; taking into account that accounting directs its work towards rigidity, procedure, and
parameterization of economic events, in addition to interpreting its results and thus being able to make
adequate decisions.
 OBJECTIVES

• OVERALL OBJECTIVE
• Publicize the benefits of applying creativity, and creative accounting in the development of the
accounting profession with the sole purpose of providing greater benefits to the company
without violating generally accepted accounting principles.

• SPECIFIC OBJECTIVE

• * Demonstrate that creative accounting does not refer to a make-up of financial statements
with the intention of breaking the law.

• *Evidence that creativity is a quality that is part of the comprehensive training of the
accounting professional to achieve their objectives
 THEORETICAL FRAMEWORK
• The practice of the accounting professional is developed in a social environment, for which it
requires elements that compose and define their Ethical and Professional training. In
addition, they are to recognize the responsibilities that the public accountant assumes from a
legal perspective for the adequate fulfillment of their professional ethics and the sanctions
derived from its non-compliance. For this reason, the role of academic training in the activity
of a professional serving the interests of business organizations and even natural persons
themselves is evident.
• Creativity is a quality that is not developed in all people and / or professionals, so it is
necessary to stimulate and strengthen it even from a young age, or if it is the case from the
beginning of their professional training and also direct the student to use it responsibly and
for legal purposes. Thus, in this way, it is planned to include so that teachers apply creativity
in their classes so that future professionals are even more innovative and can thus be
reflected in the real field.
 GEOGRAPHICAL FRAMEWORK
• The project of application of creativity in the development of the accounting
profession will be developed in the department of Meta specifically in the
Colombian territory, in the municipality of Villavicencio, located at the
University of Los Llanos located in the Barzal Alto neighborhood, it took
conducted on 02-02-2020 to demonstrate to many professionals that the
creativity of accountants is not only false in the financial statements, such
research was conducted in order to demonstrate to society that the creativity
of accounting professionals is not simply Try to make up the financial
statements but on the contrary this creativity that professionals apply to their
jobs is to be more innovative and entrepreneurial in order to get the company
ahead with the best results.
 PROJECT DEVELOPMENT
• In our research project on the application of creativity in the development of the accounting
profession we will apply in the correlational scope since in our work we will make a
comparison between whether creativity brings us benefits or not and how positive it can be.
• According to the methodology that we will use in our project, an investigation and a
comparison will be carried out where we will show if creativity carries benefits or creativity
does not provide those benefits. Since there is a need, a problem and benefits that are
clearly defined in our project where hypotheses have been planted that are true. .
Furthermore, we must be very clear and let our future professionals know how far one can
go without breaking the law. However, creativity accounting should be applied, which is of a
very high degree and is one of the variables that our future professionals must study to
become excellent accountants, this variable will be explained partially and not in its entirety.
 RESULTS
• When carrying out these investigations, it was evident that creativity in public accountants
does not only mean the makeup of financial statements and the falsification of financial
reports, with this work we have shown that creativity in professionals is based on the
innovation and creation of some method to achieve these tasks and meet the objectives so
that the entity has a good balance is commercial demand.
• Carry out a survey of professionals of different degrees where they made their point of view
known according to creativity in their professions. The accounts included the following
numbers:
• A) Creativity is a good mechanism for your profession
• B) Creativity is just falsification of reports
• Annex the graph of the accounts
creati vidad en las
We can show the results
profesiones
of our survey where we
25% show that we obtained
75%
more than 50% to know
a b that creativity is a positive
side for professionals to
carry out their tasks.
 CONCLUSIONS

• Thanks to the research that was carried out with the different
professionals, it can be seen that 75% of respondents accept that
creativity is a good mechanism for their profession and that only
25% believe that creativity is only falsification of reports and thus
We demonstrate to the population that the creativity in public
accountants is not only the makeup of the financial statements,
but also a mechanism that is used to achieve its objectives and
make the company obtain positive results in profit.