Abstract:

Higher Education Institutions (HEI) are increasing the level of cooperation between the society, as well as, private organizations, research institutes and laboratories. This research proposes the discussion of the accounting for sustainability of an international accreditation standard according to NP EN ISO/IEC 17025 (IPQ, 2007) of the Environmental Monitoring and Research Laboratory (with acronym of LABMIA).

The methodology of research is divided in theoretical and empirical analysis. The first is supported on the institutional theory that emphasizes the organizations as more than a mean to produce products and services—they are also social and cultural systems (Judge et al., 2008). The second, an empirical analysis, entirely supported in archival sources. In the end, following the theoretical framework, the authors make the assessment of the LABMIA, where it is developed a price market analysis of accredited laboratories, with information published on the website of the government regulator (IPAC), on January 12, 2012.

The discussion of the results shows that consumers of products and services, Government regulators and businesses approve the cooperation between all of them and the HEI incorporates value and benefits. Also, the HEI is more sensible to create wealth efficiently and distributed fairly within the national economy through the higher education system. Further analysis could not be developed, because it does not exists public available information. Thus, fewer information sources about quality/cost and the price of individual laboratory analysis are essential to evaluate the legitimacy of HEI and, unfortunately, the institutional context is less studied and less understood

Keywords:

ACCOUNTING, SUSTAINABILITY, ACCREDITATION STANDARD, LABORATORY, hEI.