Qual a qualidade e a segurança da informação fornecida nos demonstrativos de prestação de contas na percepção de síndicos e de condôminos?

Abstract

Equated with non-profit entities and exempted from complete bookkeeping, condominiums are required, by law, to report to the condominium mass at least once a year at a meeting specially convened for this purpose. In order for the information regarding the rendering of accounts to reach users in a clear, relevant and useful way, it is necessary that the statements be prepared with quality and security, preserving the reality of the accounting facts. Therefore, the present study aimed to understand how condominium managers in the city of Uberlândia-MG evaluate the information provided in the accountability reports prepared by a condominium management company and if this information is sufficiently secure, transparent and faithful. to reality, so that they are passed on to the tenants or other interested parties without causing doubts or prejudice to decision-making. The methodology adopted was classified as descriptive and qualitative research, with a questionnaire being applied to the trustees of different condominiums, obtaining a sample of 14 respondents, in which we sought to identify the indices of the perception of quality of the information. With the result, it was possible to understand the difficulties of understanding, highlight differences of opinion and verify errors. It was hoped to contribute with this work to the improvement of services provided to condominiums with regard to accounting information, generating transparency and value, facilitating the understanding of the most diverse audiences, in addition to assisting the trustees with relevant information for current control and future planning, thus implying a more efficient management.