Abstract:

The objective of this research is to discuss accounting for sustainability in general and public budget assessment in particular. Therefore, the Portuguese Government has proposed the Great Options Plan to the Assembleia da República. The methodology of this research is divided into the theoretical framework and empirical analysis. The theoretical framework is supported by the education and research theories that promote knowledge and the learning process to strengthen higher education (Bransford et al., 2006) and to reduce the inequality in society (Buchmann & Hannum, 2001). In addition, the theory of change (Anderson, 2005; Pawson & Tilley, 1997; Weiss, 1995) allows authors to recognize that the evolution of the theory demands changes to higher education plans. The empirical analysis is supported by archival sources for the Great Options Plan of the Portuguese Government, the Portuguese National Research Agency, and research projects conducted 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 shows that the higher educational context is strongly regulated in relation to traditional activities. However, the authors argue that the transformation of students into scientists and professionals requires higher levels of competence. The conclusions of the research are focused on sustainability. Indeed, the authors do not pretend that this research is exhaustive; this is its most severe limitation because more publicly available information about R&D projects is required. Another conclusion that is potentially relevant to education and to research concerns the effective learning process. This has implications for the best organizational practices, and then the society may receive better professionals.

Keywords:

Accounting, Higher Education, Research, Learning, Case Study.