Relevância das informações contábeis para a gestão condominial

Abstract

This study sought to investigate the manager's perception of the financial and accounting management of condominiums located in the city of João Pessoa, PB. The methodology used involved a descriptive approach in objectives, bibliographical research in procedures and quantitative research in the analysis of data presented by the sample. Initially, searches were carried out in bibliographic collections, including secondary sources such as books, dissertations, scientific articles and internet consultation. A survey of condominium administrators, administrators and advisors linked to a condominium management company evaluated items linked to financial and accounting management. The results indicated that the condominiums are mostly managed by professionals with academic training linked to some area of administration. The research revealed that the majority of condominiums prioritize financial information to the detriment of accounting information, the majority of condominiums surveyed have never undergone an audit of accounts, and condominium management in the situations studied faces significant challenges in relation to understanding and effectively using accounting information.