Accountability to stakeholders as a requirement required in decision making in companies – an approach at the capital market commission. Case study: markeza group, lda no período de (2021-2022)

Abstract

The theme of this article under study is “Accountability to Stakeholders as a requirement for decision-making in companies – an approach in the Angolan capital market commission” with the purpose of analyzing the company's economic and financial situation based on the financial statements. It is limited to the interpretation of financial statements for the years 2021 to 2022. The objective of the work research is to demonstrate how accountability has helped Stakeholders in making decisions in companies. A literature search was carried out by several authors who dealt with the topic, namely accountability, stakeholders and decision-making, as well as the instruments that embody financial statements. Various economic and financial indicators were calculated, including working capital presented from a financing and operating perspective, and indicators of solvency, financial autonomy, debt, income, turnover and liquidity were also calculated. It was possible to verify that in terms of financial health the company still faces many difficulties.