Made available in DSpace on 2015-12-04T11:45:22Z (GMT). No. of bitstreams: 1 Joao_Carlos_Farber.pdf: 1293283 bytes, checksum: 52c6a4a68e497ea380669a62bd2588bc (MD5) Previous issue date: 2005-08-15 / 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. / As discuss??es em torno do dom??nio comum n??o s??o recentes, os conflitos referentes ao direito de propriedade t??m sido conhecidos desde o in??cio da exist??ncia do homem. Com o passar dos tempos notou-se um incr??vel crescimento na constru????o de edif??cios, exigindo-se tratamentos legais e administrativos apropriados. O crescimento exponencial dessas institui????es desencadeou transforma????es que foram al??m da necessidade de evolu????o das mat??rias jur??dicas e levaram ?? reformula????o dos modelos de administra????o condominial, que passou de uma simples atribui????o do s??ndico para um processo de administra????o planejado e organizado, requerendo, cada vez mais, profissionais qualificados ?? frente da administra????o dessas institui????es. Neste cen??rio, a Contabilidade tornou-se um importante instrumento para a administra????o condominial e pode contribuir, com seus fundamentos, princ??pios, padr??es, crit??rios e procedimentos, para a maior solidez dos controles, confiabilidade das informa????es e prote????o do patrim??nio dos cond??minos. O objetivo geral deste trabalho ?? o de pesquisar a qualidade das informa????es econ??mico-financeiras produzidas pelas entidades condominiais e enfatizar um segmento das Ci??ncias Cont??beis a ser mais bem explorado e difundido no Brasil, ou seja, a Contabilidade de condom??nios. Para tanto, este trabalho estuda os crit??rios adotados pelos condom??nios residenciais para divulga????o de suas informa????es econ??mico-financeiras e contempla uma pesquisa emp??rica efetuada junto a s??ndicos dessas institui????es, que tem por objetivo avaliar a qualidade e o n??vel de satisfa????o quanto ??s informa????es econ??mico-financeiras produzidas e divulgadas ?? coletividade condominial. T??m-se o prop??sito de demonstrar os principais aspectos correlatos ?? evidencia????o dessas informa????es e salientar a import??ncia da ado????o dos princ??pios e padr??es da Contabilidade como instrumento para a melhoria do controle e gest??o daquelas entidades. Tamb??m h?? a pretens??o de conscientizar os administradores de condom??nios residenciais quanto ?? import??ncia da Contabilidade como ferramenta para o adequado processo de gest??o e de controle dessas organiza????es. Por fim, sugere-se a ado????o das ferramentas cont??beis nos processos gerenciais decis??rios e de controle dos condom??nios residenciais.

Made available in DSpace on 2015-12-04T11:45:35Z (GMT). No. of bitstreams: 1 Marliete_Bezerra_Gomes.pdf: 421331 bytes, checksum: 5b1af1576dcabc7e0343a9f726da686c (MD5) Previous issue date: 2003-12-08 / The present work has the purpose to do an evaluation of the aspects of the accounting information not debatable actual in the theory and in the practice of the professional context of the Accounting, for the denominated entities of residential or commercial real estate cooperative entities. Although not being forced the aplication of the Accounting concepts on the real estate cooperative entities, the work makes a comparative study on the existent differences among the entities with or not profitable purposes, considering the possibility of the existence of the to use of the accounting for those entities, analyzing the legal aspects of the Accepted Accounting principles. To introduce the theme some aspects of the Accepted Accounting principles will be presented, adapting the needs of the real estate cooperative entities condominiais in an objective way to the context. A field research will be presented with the administrating companies of condominiums with the purpose of verifying the procedure aplication Accounting, of the entities condominiais. The present work has the proposition of contributing to disseminate the understanding of the Accounting class to the most important aspects of the real state cooperative entities in the current scenery, as well as to the study of the Accounting in the sense of the social science, whose purpose is the patrimony of the entities. Finally, they will be exposed the models and proposals of destined Accounting reports the real estate cooperative entities as well as suggestion of procedures of Audit and Explanatory Notes. / O presente trabalho tem por finalidade fazer uma avalia????o dos aspectos da informa????o cont??bil n??o discutida atualmente na teoria e na pr??tica do contexto profissional da contabilidade, para as entidades denominadas de condom??nios residenciais e comerciais. Embora n??o sendo obrigado a aplicabilidade dos conceitos cont??beis ??s entidades condominiais, a pesquisa faz um estudo comparativo sobre as diferen??as existentes entre as entidades com ou sem fins lucrativos, considerando a possibilidade da exist??ncia da utiliza????o da Contabilidade para essas entidades, analisando os aspectos legais dos Princ??pios Fundamentais de Contabilidade. Para introduzir o tema ser??o apresentados alguns aspectos dos Princ??pios Fundamentais de Contabilidade, adequando as necessidades das entidades condominiais de forma objetiva ao contexto. Ser?? apresentada uma pesquisa de campo com as empresas administradoras de condom??nios, com a finalidade de verificar os atuais procedimentos cont??beis aplicados nas entidades condominiais. O presente trabalho tem a proposi????o de contribuir para disseminar o entendimento da classe cont??bil aos aspectos mais relevantes das entidades condominiais no cen??rio atual, como tamb??m ao estudo da Contabilidade no sentido da ci??ncia social, cuja finalidade ?? o patrim??nio das entidades. Por fim, ser??o expostos os modelos e propostas de relat??rios cont??beis destinados as entidades condominiais como tamb??m sugest??o de procedimentos de Auditoria e Notas Explicativas.