| Sumario: | Of the total of accommodation establishments in Cuenca, Ecuador, 96.1% corresponds to micro, small and medium-sized enterprises (MSMEs). The objective of this article is to determine the correspondence between governance and the level of relationship with stakeholders in the micro-accommodation companies of the City of Cuenca.The present study developed an extensive, numerical, descriptive cross-sectional investigation, without control of multivariate variables. To measure the depth of the relationship, it was considered Deming's continuous improvement cycle, as well as Ethos indicators, thus obtaining the research instruments that verify a representative sample of controlled accommodation micro-enterprises in Cuenca and registered in the hotel cadaster of the year 2019. The investigation identified that the indicators required by the context of the law are better accomplished. In addition, there is mutual isolation between companies that weaken before regulatory and promotional entities. The level of governance detected was weak with its internal public, which was externalized in its individualism towards society.
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