Revista Contemporânea de Contabilidade (Dec 2014)

Corruption risks and connected infractions: the case of portuguese public polytechnic institutes

  • Carla Isabel Dias Cabrita Cardoso,
  • Sandra Cristina Dias Nunes,
  • Maria Teresa Venâncio Dores Alves

DOI
https://doi.org/10.5007/2175-8069.2014v11n24p143
Journal volume & issue
Vol. 11, no. 24
pp. 143 – 169

Abstract

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In the public sector, as in any other sector, risk management became a necessity. It is an activity whose exercise contributes to a better performance of public service delivery. Higher polytechnic education is recognized as one of the pillars of the public service. The present study main objective is to check the level of information risk disclosure showed by the Portuguese public Polytechnic Institutes. In order to achieve that, we have followed both the qualitative and the quantitative methods of research. Through various statistical tests, the study tries to find possible relationships between the number of risks / processes and the number of schools and courses, population and money supply. The results show the existence of different levels of information risk disclosure among the Portuguese public Polytechnic Institutes, and no statistically significant relationship between the number of risks and the size of the Institute.

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