LEANDRO, M. A. G.; http://lattes.cnpq.br/9227380650852494; LEANDRO, Maria Aparecida Gomes.
Résumé:
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 Joao 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 Joao 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.
