A Contabilidade na Visão dos Síndicos das Entidades Condominiais: Um estudo nos condomínios residenciais da cidade de João Pessoa - PB.

Abstract

Amid a process of administration of the companies a great need of information exists in skilled time for a happy socket of decision. The general objective of this research was to identify the vision of the Accounting for the managers of the entities condominiais of the city of João Pessoa - PB. With the intention of reaching the objectives proposed in this study, he/she took place: the following procedures: 1) she researches bibliographical; 2) field research accomplished in 10 condominiums in the municipal district of João Pessoa/PB. The participants of the research were chosen for convenience, in other words, the questionnaires that returned were them used in the research. The data were collected through a questionnaire structured applied to the managers and sub-managers of those condominiums. The results of the research show that in spite of Brazil to be one of the first countries of the world in the systematic condominial, most of the condominiums doesn't use the accounting practical Real, this way, although the literature detaches the importance of the accounting for the continuity of any entity, it is noticed that this entity type is on this side of the applicability of the accounting, if showing entities despreparadas in terms of socket of decision, once, they don't base on concrete information, supplied by the accounting. Being been worth to emphasize that although the managers are the responsible officials for the socket of decision, the same ones are totally strange the accounting of the company, being been able in elapsing of the analysis to identify besides, confusion when of the answers to the questionamentos.