How to Cite
Marques, M. da C. da C. (2021). Corporate Governance and Internatial Audit in Public Higher Education Institutions in Portugal. Revista Guillermo De Ockham, 15(1). https://doi.org/10.21500/22563202.3187 (Original work published June 9, 2017)
License terms

The Revista Guillermo de Ockham provides an immediate and open access to its content, based on the principle of offering the public a free access to investigations to provide a global interchange of knowledge.
Unless otherwise established, the contents of this journal has a license with Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0) http://creativecommons.org/licenses/by-nc-nd/4.0/

  • Attribution: You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
  • NonCommercial: You may not use the material for commercial purposes.
  • NoDerivatives: If you remix, transform, or build upon the material, you may not distribute the modified material.
  • No additional restrictions: You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.


Governance covers a comprehensive analysis of how higher education is governed. Governance comprises a complex set of aspects such as the legal framework, the features of the institutions, the form of relationship with the whole system, the funding model, as they are being held accountable on how money is spent and the less formal structures and relationships that affect behavior.The radical changes in the university environment, has imposed changes within the higher education institutions (HEIs). The massification of education and the reduction of the company's willingness to fund the decrease in government funding and increasing institutional autonomy have forced universities to adopt new forms of manageme In Portugal, the Legal Regime of Higher Education Institutions (RJIES) sought to promote meaningful change and a paradigm shift in the governance of these institutions in Portugal. The main objective of this article is to understand the consequences that the new regulations had in the governance of HEI and in the adaptation of processes, in a context of reduction of higher education funding.


Altbach, Philip G. (2008). The complex roles of universities in the period of globalization. https://upcommons.upc.edu/revistes/bitstream/2099/8111/1/altbach.pdf. Accessed in November 2014.
Barakonyi, Károly (2007). University Governance Overview and Criticism on the Hungarian Situation. http://drcsummerschool.eu/proceedings?order=getLinks&categoryId=6. Accessed in April 2014.
Cadbury Report: The Report of the Committee on the Financial Aspects of Corporate Governance (1992). The Committee on the Financial Aspects of Corporate Governance and Gee and Co. Ltd. ISBN 0 85258 915 8.
Christ, Margaret H. et al (2013:4). The Effects of Using the Internal Audit Function as a Management Training Ground and Audit Committee Oversight on Financial Reporting Quality http://ssrn.com/abstract=1946518 Accessed in September 2014.
Clark, B. (1983). The Higher Education System. Berkeley, Los Angeles, London: University of California Press.
Clark, B. (1998), Creating Entrepreneurial Universities: Organisational Pathways of Transformation, Pergamon, Surrey.
Clark, B. (2000), Collegial entrepreneurialism in proactive universities, Change, January/February.
De Boer, H. & File, J. (2009). Higher Education governance reforms across Europe. ESMU, Brussels.
Elena, S. & Sánchez, P. M. (2013). Autonomy and governance models: emerging paradoxes in Spanish universities. Perspectives: Policy and Practice in Higher Education, Vol. 17, No. 2, 48–56, http://dx.doi.org/10.1080/13603108.2012.716089.
Rev. Guillermo de Ockham 15(1): xx-xx, 2017 Articulo IN PRESS
Eurydice (2012). Números-Chave da Educação na Europa 2012. EACEA P9 Eurydice and Policy Support.
Fielden, J. (2008). Global Trends in University Governance. Washington, D.C. – U.S.A. March.
Grossi, G. & Steccolini, I (2014). Accounting for public governance. Qualitative Research in Accounting & Management, Vol. 11 No. 2, pp. 86-91.
IFAC - The International Federation of Accountants (2001). Governance in the Public Sector: A Governing Body Perspective. http://www.ifac.org/sites/default/files/publications/files/study-13-governance-in-th.pdf. Accessed in August 2014.
IIA - The Institute of Internal Auditors (2012). The role of auditing in public sector governance. https://na.theiia.org/standards-guidance/Public%20Documents/Public_Sector_Governance1_1_.pdf. Accessed in September 2014.
Mano, M., & Marques, M. (maio/junho de 2012). Novos Modelos de Governo na Universidade Pública em Portugal e Competitividade. Revista de Administração Pública (46), pp. 721-736.
Marques, M. (02 de maio de 2011). A Universidade Pública e os Modelos de Governo: Uma Visão Sobre o Contexto Atual Português. (S. Ginocar Produções, Ed.) Revista Portuguesa de Contabilidade, Vol. 1, pp. 105-128. Neave, G., J Huisman, P Maassen (2001). Higher Education and the Nation State: The International Dimension of Higher Education. Issues in Higher Education Series.
Neave, G. (2009). The Bologna Process as Alpha Or Omega, or, on Interpreting History and Context as Inputs to Bolonha, Prague, Berlin and Beyond. In A. Amaral, G. Neave, C. Musselin, & P. Maassen, European Integration and the Governance of Higher Education and Research (pp. 17-58). London: Springer.
OECD (2003). Changing Patterns of Governance in Higher Education. Education Policy Analysis, Chapter 3.
OECD (2004). Principles of Corporate Governance. OCDE Publishing.
OECD (2012). Education at a Glance 2012: OECD Indicators. Paris: OCDE Publishing (ISBN 978-92-64-17929-5).
OECD (2013). Education at a Glance 2013: OECD Indicators. Paris: OCDE Publishing (ISBN 978-92-64-20105-7).
Pedrosa, J., Santos, H., Mano, M., & Gaspar, T. (2012). Novo Modelo de Governança e Gestão das Instituições de Ensino Superior em Portugal: Análise dos Usos do Modelo em Instituições Públicas. University of Aveiro.
Ploeg, F. & Veugelersy, R. (2008). Towards Evidence-based Reform of European Universities. CESifo Economic Studies, 54, 2/2008, pp. 99-120.
The Committee on the Financial Aspects of Corporate Governance (1992). The Report of the Committee on the Financial Aspects of Corporate Governance. http://www.icaew.com/~/media/Files/Library/subjects/corporate%20governance/financial%20aspects%20of%20corporate%20governance.pdf. Accessed in September 2014.


Download data is not yet available.

Cited by