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ACCOUNTING FOR SUSTAINABILITY: RESEARCH AND HIGHER EDUCATION VERSUS GREAT OPTIONS PLAN’S

The objective of this research will be the accounting for sustainability, in general, and the public budget will be assessment focus on the Research and Higher Education, in particular. Moreover, the Portuguese Government proposes to the Assembleia da República the strategic plan with Great Options. In this context, this research will be concentrated on the scientific knowledge as “the fundamental pillars of modern societies’ progress, its economic tissue and societal problems and it depends primarily on the development and implementation of scientific projects involving human, material and technical resources allied to researchers’ creativity and dedication” [1]. The methodology of this research will be divided on the theoretical framework and the empirical analysis. The theoretical framework will be supported on the education and research theories that promote knowledge and learning process to strength the Higher Education [2] and to reduce inequality of the society [3]. Also, the theory of change [4, 5, 6] will allow authors to recognize that the evolution on the research demands changes on higher education. The empirical analysis will be supported on archival sources of the Great Options Plan of the Portuguese Government, Portuguese Nacional Research Agency, as well as Research Projects funded solely with Portuguese National State Funds. The results of this research are clearly based on the socio-political orientation. Despite this, the authors promote the emphasis on the Great Options Plan of the Portuguese Government. The research context will show that the higher educational context is strongly regulated on the traditional activities. Despite this, the authors argue the transformation of students on scientists and professionals with greater levels of competence. The conclusions of the research will be the accounting for sustainability. Indeed, the authors could not be exhaustive, which is the most severe limitation of this research, because it demands more publicly available information about R&D Projects. Other conclusion will be potentially relevant to education and to research because the effective learning process will have implications for best practices of the organization and then the society will win.

Accounting, Higher Education, Research, Learning, Case study

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