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The purpose of this paper is to ascertain whether the combination of anti-corruption measures, with simultaneous impact on the institutional, economic and cultural dimensions, is associated with lower levels of corruption.

The authors have developed a research that seeks to find statistical evidence of the relationship between levels of corruption and combinations of anti-corruption measures. To test the hypotheses, the authors performed panel regression analysis using different panel estimation methods, namely, fixed effects (FE) models.

The results do not fully support the idea that the combination of anti-corruption measures with simultaneous impact on the institutional, economic and cultural dimensions has more impact on corruption levels than other measures taken singly, but rather that the most determining factor in preventing corruption lies in government effectiveness.

The relevance of this study lies in the shortcomings of this type of research applied to anti-corruption measures. Moreover, the development of panel data analysis makes it possible to approach the phenomenon from a double perspective, over time and in comparative terms between different countries, incorporating non-immediate effects and possible interactive effects between different anti-corruption measures.

The purpose of this paper is to look at the adoption of double entry bookkeeping at the Royal Treasury, Portugal, on its establishment in 1761 and the factors contributing to this development. The Royal Treasury was the first central government organization in Portugal to adopt double entry bookkeeping and was a crucial first step in the institutionalisation of the technique in Portuguese public administration.

Set firmly in the archive, this paper adopts new institutional sociology (NIS) to inform the findings of the local, time‐specific accounting policy and practice at the Portuguese Royal Treasury.

Embedded within the broader European context, this study identifies the key pressures exerted upon the Royal Treasury on its formation in 1761, which resulted in major accounting change within Portuguese central government from that date. The study provides further evidence of the importance of the state in the institutionalization of accounting practices by means of coercive pressures and highlights for Portugal the importance of individual actors who, as powerful change agents, made key decisions that influenced accounting change.

This study examines a major instance of accounting change in European central government and broadens the application of NIS in accounting history research to a different country – Portugal – and to a different time – the eighteenth century. It also serves to illuminate the difficulties of collecting pertinent evidence pertaining to this long‐dated time period in identifying certain forms of institutional pressures.

The purpose of this paper is to demonstrate the relevance of developing literary tourism in Coimbra.

This exploratory qualitative research identifies existent resources and development potential of literary tourism. The instruments of data collection were bibliographic research, questionnaires, interviews and participant observation.

There are few literary tourism products in Coimbra, which contrasts with the number of literary places identified, namely, on the left bank of the River Mondego. Tourism development stakeholders in Coimbra have not paid enough attention to the emergence of literary tourism and the opportunities for the development of new sustainable cultural products related with it.

This study is limited by the size and continual renewal of the corpus, which implies a constant updating of data regarding authors and texts.

This study will lead to the production of a database of Coimbra’s literary resources and a digital literary map, allowing any citizen or entity to design and implement literary tourism products.

To the best of authors’ knowledge, this is the first study reviewing the potential of Coimbra as a literary tourism destination. Moreover, it discusses literary heritage as a source of products and experiences to foster more balanced tourist flows throughout the city.

The purpose of this paper is to provide methodological guidelines and examples of how social network analysis (SNA) can be used in public management network research. SNA describes network structures formed by the patterns of relationships between different actors. Exchange relationships between government, market and society, which conceptualize public sector policies and goals, can be analyzed as a means to highlight underlying governance structures, coordination and management mechanisms, organizational capabilities and strategies of government activities.

Drawing from key aspects and concepts of network management, structuring, and modes of governance, research strategies are presented for the analysis of public networks through an illustrative study of relational patterns between providers and receivers of training in the public sector.

SNA highlights prevalent modes of organizing – bureaucratic, market or collaborative (networked) – key actors, roles and strategies that influence network structure, and collective and individual results. Network data can provide information on the relationship between context, organizations' roles and characteristics, and the effectiveness of public policies.

Information regarding patterns of exchange relationships such as services, resources, influence, knowledge and personnel, are relevant for policymaking processes and may subsidize new approaches and policy instruments that seek to optimize, develop and prescribe structural arrangements for better coordination and effective provision of public services.

The paper advances current literature by presenting a general methodological approach to large interorganizational networks, useful for the consistent theoretical development of governance network theory in the public administration field.

The main purpose of this paper is to evaluate if, motivated by political competition, municipalities engage in earnings management practices through discretionary accruals.

Quantitative methodology.

Results indicate that, in those municipalities where political competition is greatest, there is a greater tendency to report positive net earnings close to zero. This study also indicates that for such purpose, discretionary accruals are used.

The purpose of this paper is to respond to the lack of information in the area of earnings management in the public sector, to be able to evaluate responsibility, performance and efficiency regarding the allocation of public resources and the degree of satisfaction of citizens/voters' needs-accountability.

This paper aims to consider the state of the art of the tourism sector in Portugal, identifying the main problems and some challenges and solutions for the future.

The main political decisions related to tourism were analyzed and related to the sector´s future performance.

Portugal has been elected the best leading destination of the world, but it is important to outline the strategies needed to retain the quality of life of Portuguese residents and to keep and improve the experience of the tourist. This could be achieved by promoting “Portugal as a whole” (“Portugal por Inteiro”), applying policies of cohesion – policies that promote the development of the entire country, from the interior to the coastline, from the north to the south and the islands.

This paper presents the perspective of the Center of Portugal Tourism Entity (Turismo Centro de Portugal) and how this tourist destination contributes to the national strategies outlined for the coming years.

Reviews the development of public libraries in Brazil, taking a close look at the reasons why such institutions have not developed their collections in a systematic manner. Posits the necessity of organizing collection development activities rationally. Highlights the difficulties public libraries routinely face in Brazil for fulfilling this task. Argues that a better management of public library collections can bring concrete benefits to Brazilian society, as well as help librarians to obtain better support from their clientele and from more senior management.

Understanding the reasons that lead civil servants to abandon their offices is an important step towards qualifying personnel management in the Federal Administration. The purpose of this study is to present an initial approach to the subject and to investigate variables that favor or reduce the turnover intention among civil servants in the Federal Executive Branch.

To fulfill the objective stated, the study resorted to variables of values, expectations and affective commitment to the organization. Variables were tested in a model of structural equations capable of verifying if these are antecedent or not of the turnover intention levels in a sample comprising 228 civil servants.

The validation of a model of structural equations unveiled a statistically relevant relation of dependence among values, expectations and the affective commitment to the organization. Moreover, engagement proved to be a mediator of the relation between the other variables and the turnover intention.

The work contributed to literature by presenting evidence that low expectations among civil servants bring low affective commitment which, in turn, leads to higher willingness to quit organizations. On the other hand, the same model showed that self-transcendent values, typical to the public career (serve the public), prevail among civil servants and positively impact commitment. This scenario shows that in people management all these elements of values and expectations must be worked on to reduce the number of civil servants that quit the government every year, as well as the high costs associated with quitting.

The paper aims to present a literary itinerary inspired in Julio Dinis’ novel An English Family (Uma Família Inglesa) through a comparative analysis of the places identified in the novel and the touristic attraction proposed by Visit Porto website. This novel is representative of the cultural identity and society of Porto city in the 19th century. Developing an itinerary based on this novel can facilitate the reading and understanding of the historical and cultural development of Porto.

This case study is based on the reading of the Julio Dinis’ novel An English Family (Uma Família Inglesa), whose storyline takes place in Porto city, Portugal in the 19th century. It used QGIS v. 3.12 software, a geographical information system to identify the places, to produce the maps and to create the itinerary.

The comparison between the places identified in the novel and the tourist attraction in Visit Porto website revealed that only 6 points in the novel are referenced on Visit Porto website. These points correspond to the ones in the historical city centre of Porto. However, the creation of an itinerary that brings together all the points mentioned by Julio Dinis in his novel, will allow the development of a new touristic itinerary, alternative to existing itineraries in the city and that can be seen as a distinguish offer that allows a different view of the urban space of Porto.

There are some limitations to this study that can be highlighted. First, it was difficult to find the correct location of some points identified in the novel, due to difficulty of finding historical maps with quality of the data. At the same time, as tourist information is dispersed by several sources, and most of those data is not georeferenced, it was time consuming the integration of all the information in the same geodatabase. The choice of the shortest path can also be considered as a limitation, rather than the route followed by the author in the novel, but geographic information systems operates on spatial and temporal scale, which can present a limitation in tourism analysis. In the case of this project, we have chosen the shortest path, assuming that tourist would prefer that.

This research allowed to address two areas of knowledge that are emerging in the study of urban centres as tourist areas: the use of GIS and literary tourism. Despite the fact that there are already articles on this subject, the originality focuses on the approach made around one of the greatest writers of Portugal in the 19th century, allowing to present a tourist itinerary about one of his literary works, and the comparison made between the places identified in the novel and the tourist points identified on the Visit Porto website.