Maria Da Conceição Da Costa Marques

Maria Da Conceição Da Costa Marques is a Full Researcher at the Polytechnic Institute of Coimbra, affiliated with the Public Policies, Institutions and Innovation – PI2 research group. Her work focuses on public sector accounting, governance models, and performance management in Portuguese institutions. She has contributed extensively to understanding accounting standardization in public administrations, nonprofit organizations, and agricultural contexts.

Her research interests include analyzing the intersection of accounting practices with public policy implementation, particularly in higher education governance and local government efficiency. She has examined tools like the Balanced Scorecard in social economy entities and fair value measurement in agriculture. Her studies often emphasize Portuguese case studies, reflecting a regional focus within broader theoretical frameworks.

Key areas of exploration include management control systems, internal audit mechanisms, and the competitive advantages derived from strategic financial management. Her work bridges academic rigor with practical applications in public institutions, contributing to policy debates around institutional competitiveness and transparency.

• Research Group: PI2 (Public Policies, Institutions and Innovation)
• Key Methodologies: Case studies, comparative analysis, policy evaluation
• Focus Regions: Portuguese public sector, Central Portugal municipalities