Gestão de condomínios : a contabilidade para reduzir a assimetria informacional

Abstract

The discussions about the joint ownership are not recent, thus the conflicts concerning the ownership right have been well-known since the beginning of mankind. With the passing of time, an amazing growing in the construction of buildings has been noticed, and consequently it has required the proper legal and administrative treatment. The incredible growing of the organizations engaged in the construction of buildings has demanded some transformations which have gone beyond the necessity of creating legal systems, but they have also motivated the reformulation of the condominium association administrative models and what was considered an easy task for the condominium association management has become a planned and organized administrative process, requiring more and more highly qualified professional workers to manage those associations. As a result, the accounting system has become an important tool for managing the condominium associations and it was also noticed that it can surely contribute for the soundness of the financial controls, the reliability of the data presented and the patrimonial protection of the unit owners. The main objective of this work is to closely study the quality of the economic-financial data presented by the condominium associations, emphasizing one of the segments of the Accounting Sciences that needs to be better investigated and disclosed in Brazil, that is, the Accounting System for the Condominium Associations. For this reason. this work investigates the methods adopted by the residential condominium associations in order to disclose their economic-financial data, taking into account an empiric research which was aimed at the condominium associations managers and its objective was to appraise the quality and satisfaction level of those managers regarding the economic-financial data presented and disclosed to the condominium association community. The purpose is to demonstrate the main aspects connected with the disclosure of those data, emphasizing the importance of adopting the Accounting principles and patterns as a tool for improving the financial-administrative controls and the management of those associations. Another goal of this work is to demonstrate to the managers of the residential condominium associations, the importance of the Accounting Sciences as a tool for increasing the quality of the financial-administrative controls of those organizations.