Research Centre on Accounting and Taxation

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Publications

Transparency, accountability, and governance: a literature review in the context of public hospitals

Publication . Nunes, Carlos; Gomes, Patrícia; Santana, Joaquim

This study develops a literature review based on bibliometric analysis on the theme of transparency and accountability within the scope of governance of public hospitals, seeking to identify research lines, theories, research methods, and existing gaps through the analysis of scientific publications until 2020. The investigation followed the theoretical lens of transparency and accountability in the public sector to understand its framework within the scope of the governance of hospitals. Using the Bibliometrix software, and after the consultation process of the articles published in the Scopus and WoS databases, a sample with 118 articles was selected. It was found that, in the period between 2017-2020, approximately 85% of the publications were qualitative, and there is a growing trend in the study of transparency and accountability within the scope of governance of public hospitals. Transparency often appears interconnected with the accountability of agents (accountability), external communication policies (public reports), internal communication policies, and their comprehensibility. The predominance of publications of North American and Chinese origin was also noted. The study also identifies the scarcity of research using quantitative models that explore dependency relationships between the dimensions studied, limiting the comprehensibility of the interdependence between transparency practices and organizations' internal and external attributes. The study contributes to the knowledge about the interactions between transparency, accountability, and reporting within the scope of governance of public hospitals.

2023-03Journal article

Open access

Global spillovers between sustainable and traditional ETFS: crisis dynamics and policy implications

Publication . Gabriel, Vítor Manuel de Sousa; Lozano, María Belén; Matias, Fernanda; Neves, Maria Elisabete; Rebelo, Sandra

This paper examines the interconnections between segments of exchange-traded funds (ETFs), bridging the traditional financial perspective with the sustainability-driven approach based on the Sustainable Development Goals (SDGs) outlined in Agenda 2030. The analysis is endogenous, focusing on the shocks that emerge within the system composed of these segments. Utilizing daily data from six sustainable segments, each corresponding to different SDGs, alongside one traditional segment, spanning a sample period of approximately 14 years, the study reveals notable spillover effects. Specifically, the periods associated with the pandemic and the war in Ukraine were marked by a significant surge in information transmission across the segments. Furthermore, the findings indicate that sustainable segments exhibit a strong interdependence with their traditional counterparts, a dynamic that facilitates contagion risk and limits the effectiveness of portfolio diversification strategies.

2025-09-04Journal article

Open access