Analysis of accounting management of a high-end condominium
Autor(a) principal: | |
---|---|
Data de Publicação: | 2023 |
Outros Autores: | , , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | REVES - Revista Relações Sociais |
Texto Completo: | https://periodicos.ufv.br/reves/article/view/17177 |
Resumo: | Condominiums are increasingly structured and offer more comfort and security, increasing the demand for this type of housing in Brazil, thus increasing the need for qualified management to manage the representative financial resources that are financed by condominium owners. The general objective of this research is to verify the accounting and legal information that the residential condominium manager must know to carry out competent management and generate adequate accountability. The present research is classified in terms of its objectives as descriptive, with a qualitative approach to the data, a single case study method, which analyzed accounting management in a high-end condominium in the city of Porto Velho-RO. To collect data, documentary research was used, analyzing the financial statements for 2021 and 2022. As a result, it was clear that the condominium carries out shared management, that is, it combines the figure of the property manager with accounting support from a secretary. Although the condominium is classified as a non-profit company, considering the implications of co-ownership of any business, its reports follow the basic principles of accounting reports. It concludes that managers do not use accounting information for decision-making, sticking to their perspectives for improvement, and greater governance on the part of condominium owners is recommended. |
id |
UFV-8_f6a43532ba5c376ab87008090b2da790 |
---|---|
oai_identifier_str |
oai:ojs.periodicos.ufv.br:article/17177 |
network_acronym_str |
UFV-8 |
network_name_str |
REVES - Revista Relações Sociais |
repository_id_str |
|
spelling |
Analysis of accounting management of a high-end condominiumAnálise da gestão contábil de um condomínio de alto padrãoCondominiumHigh standard condominiumAccountingManagementCondomínioCondomínio de alto padrãoContabilidadeGestãoCondominiums are increasingly structured and offer more comfort and security, increasing the demand for this type of housing in Brazil, thus increasing the need for qualified management to manage the representative financial resources that are financed by condominium owners. The general objective of this research is to verify the accounting and legal information that the residential condominium manager must know to carry out competent management and generate adequate accountability. The present research is classified in terms of its objectives as descriptive, with a qualitative approach to the data, a single case study method, which analyzed accounting management in a high-end condominium in the city of Porto Velho-RO. To collect data, documentary research was used, analyzing the financial statements for 2021 and 2022. As a result, it was clear that the condominium carries out shared management, that is, it combines the figure of the property manager with accounting support from a secretary. Although the condominium is classified as a non-profit company, considering the implications of co-ownership of any business, its reports follow the basic principles of accounting reports. It concludes that managers do not use accounting information for decision-making, sticking to their perspectives for improvement, and greater governance on the part of condominium owners is recommended.Os condomínios estão cada vez mais estruturados e oferecendo mais conforto e segurança, ampliando a demanda por esse tipo de moradia no Brasil, crescendo assim a necessidade de uma gestão qualificada para administrar os recursos financeiros representativos que são financiados pelos condôminos. O objetivo geral desta pesquisa é verificar as informações contábeis e legais que o gestor de condomínio residencial deve conhecer para realizar uma gestão competente e gerar uma prestação de conta adequada. A presente pesquisa se classifica quanto aos seus objetivos como descritiva, com abordagem qualitativa dos dados, método do estudo de caso único, que analisou a gestão contábil em condomínio de alto padrão na cidade de Porto Velho-RO. Para a coleta de dados utilizou a pesquisa documental, analisando as demonstrações financeiras de 2021 e 2022. Com o resultado foi percebido que o condomínio realiza uma gestão compartilhada, ou seja, alia a figura do síndico com um apoio contábil de uma secretária. Embora o condomínio seja classificado como uma empresa sem fins lucrativos, considerando as implicações da copropriedade de qualquer negócio, seus relatórios seguem os princípios básicos dos relatórios contábeis. Conclui-se que os gestores não utilizam as informações contábeis para a tomada de decisão, se atendo às suas perspectivas de melhoria, sendo indicada uma maior governança por parte dos condôminos.Universidade Federal de Viçosa - UFV2023-11-28info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.ufv.br/reves/article/view/1717710.18540/revesvl6iss3pp17177-01eREVES - Revista Relações Sociais; Vol. 6 No. 3 (2023); 17177-01eREVES - Revista Relações Sociais; Vol. 6 Núm. 3 (2023); 17177-01eREVES - Revista Relações Sociais; v. 6 n. 3 (2023); 17177-01e2595-4490reponame:REVES - Revista Relações Sociaisinstname:Universidade Federal de Viçosa (UFV)instacron:UFVporhttps://periodicos.ufv.br/reves/article/view/17177/8817Copyright (c) 2023 REVES - Revista Relações Sociaishttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessBarros, Ely Ianka MoraesParmelo, Francisco Júnior da SilvaBraga, Iluska LoboDuarte, André Luís Faria2023-12-27T12:25:52Zoai:ojs.periodicos.ufv.br:article/17177Revistahttps://periodicos.ufv.br/reves/PUBhttps://periodicos.ufv.br/reves/oaireves.journal@ufv.br||2595-44902595-4490opendoar:2023-12-27T12:25:52REVES - Revista Relações Sociais - Universidade Federal de Viçosa (UFV)false |
dc.title.none.fl_str_mv |
Analysis of accounting management of a high-end condominium Análise da gestão contábil de um condomínio de alto padrão |
title |
Analysis of accounting management of a high-end condominium |
spellingShingle |
Analysis of accounting management of a high-end condominium Barros, Ely Ianka Moraes Condominium High standard condominium Accounting Management Condomínio Condomínio de alto padrão Contabilidade Gestão |
title_short |
Analysis of accounting management of a high-end condominium |
title_full |
Analysis of accounting management of a high-end condominium |
title_fullStr |
Analysis of accounting management of a high-end condominium |
title_full_unstemmed |
Analysis of accounting management of a high-end condominium |
title_sort |
Analysis of accounting management of a high-end condominium |
author |
Barros, Ely Ianka Moraes |
author_facet |
Barros, Ely Ianka Moraes Parmelo, Francisco Júnior da Silva Braga, Iluska Lobo Duarte, André Luís Faria |
author_role |
author |
author2 |
Parmelo, Francisco Júnior da Silva Braga, Iluska Lobo Duarte, André Luís Faria |
author2_role |
author author author |
dc.contributor.author.fl_str_mv |
Barros, Ely Ianka Moraes Parmelo, Francisco Júnior da Silva Braga, Iluska Lobo Duarte, André Luís Faria |
dc.subject.por.fl_str_mv |
Condominium High standard condominium Accounting Management Condomínio Condomínio de alto padrão Contabilidade Gestão |
topic |
Condominium High standard condominium Accounting Management Condomínio Condomínio de alto padrão Contabilidade Gestão |
description |
Condominiums are increasingly structured and offer more comfort and security, increasing the demand for this type of housing in Brazil, thus increasing the need for qualified management to manage the representative financial resources that are financed by condominium owners. The general objective of this research is to verify the accounting and legal information that the residential condominium manager must know to carry out competent management and generate adequate accountability. The present research is classified in terms of its objectives as descriptive, with a qualitative approach to the data, a single case study method, which analyzed accounting management in a high-end condominium in the city of Porto Velho-RO. To collect data, documentary research was used, analyzing the financial statements for 2021 and 2022. As a result, it was clear that the condominium carries out shared management, that is, it combines the figure of the property manager with accounting support from a secretary. Although the condominium is classified as a non-profit company, considering the implications of co-ownership of any business, its reports follow the basic principles of accounting reports. It concludes that managers do not use accounting information for decision-making, sticking to their perspectives for improvement, and greater governance on the part of condominium owners is recommended. |
publishDate |
2023 |
dc.date.none.fl_str_mv |
2023-11-28 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://periodicos.ufv.br/reves/article/view/17177 10.18540/revesvl6iss3pp17177-01e |
url |
https://periodicos.ufv.br/reves/article/view/17177 |
identifier_str_mv |
10.18540/revesvl6iss3pp17177-01e |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://periodicos.ufv.br/reves/article/view/17177/8817 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2023 REVES - Revista Relações Sociais https://creativecommons.org/licenses/by/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2023 REVES - Revista Relações Sociais https://creativecommons.org/licenses/by/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade Federal de Viçosa - UFV |
publisher.none.fl_str_mv |
Universidade Federal de Viçosa - UFV |
dc.source.none.fl_str_mv |
REVES - Revista Relações Sociais; Vol. 6 No. 3 (2023); 17177-01e REVES - Revista Relações Sociais; Vol. 6 Núm. 3 (2023); 17177-01e REVES - Revista Relações Sociais; v. 6 n. 3 (2023); 17177-01e 2595-4490 reponame:REVES - Revista Relações Sociais instname:Universidade Federal de Viçosa (UFV) instacron:UFV |
instname_str |
Universidade Federal de Viçosa (UFV) |
instacron_str |
UFV |
institution |
UFV |
reponame_str |
REVES - Revista Relações Sociais |
collection |
REVES - Revista Relações Sociais |
repository.name.fl_str_mv |
REVES - Revista Relações Sociais - Universidade Federal de Viçosa (UFV) |
repository.mail.fl_str_mv |
reves.journal@ufv.br|| |
_version_ |
1797053514668572672 |