Qualidade das informações nos relatórios de prestação de contas de condomínios: uma análise da perspectiva dos síndicos em João Pessoa-PB

Abstract

This study aims to analyze the perception of condominium managers in the city of João Pessoa, Brazil, regarding the quality of information provided in financial reports prepared by condominium management companies. This analysis takes into account the backdrop of urban growth and verticalization in cities, along with the increasing demand for transparency in financial reporting by condominium administrators. The research predominantly adopts a quantitative approach, utilizing an electronic questionnaire to gather data. The results indicate that the majority of condominium managers in João Pessoa find the financial reports comprehensible, emphasizing the importance of the assistance of accountants in ensuring the quality of financial information. The study also underscores the lack of specific regulations, which hinders standardization of financial reporting and comparability, affecting financial transparency in condominiums over time. Furthermore, the research highlights the growing need to enlist the support of accountants to guarantee the quality of financial information in condominiums, as the complexity of financial transactions and the demand for transparency make the role of accountants even more crucial in this context.