La Contabilidad Creativa en las Principales Empresas del Sector CIIU S942 de Tungurahua

This article explores the accounting situation of Tungurahua companies belonging to the CIIU S942 sector, which operate in a unique way, as they are union companies that seek to guarantee the labor rights of their members and do not generate income from the sale of goods or services. Based on a non-experimental descriptive study, the relationship between the application of creative accounting techniques and the profitability of the operating margin of the 20 main union companies in the province of Tungurahua, Ecuador, was developed. The main findings expose only one company that manipulates accounting information, 11 companies with a strong significance in the SGAI indicator and a Spearman value of -0.365, indicating a weak to moderate negative magnitude, where if union companies resort to hiding or manipulating accounting data or accounts, there is a diminishing effect on profitability. In conclusion, companies in the CIIU S942 sector choose to avoid dubious accounting practices that affect the reputation and future profitability of union companies, which indicates that both their short- and long-term scenario will be the same or with few differences, with figures, data or accounting accounts with a certain efficiency and sustainability.