Dissertation Title: GENDER BUDGETING. THE CASE OF ACADEMIC AND SCIENTIFIC RESEARCH INSTITUTIONS IN ALBANIA

Authors:  Brunhilda LLAFTIU

• Institution: University of Tirana,  Faculty of Economics, Department of Accounting

• Field of study:  Accounting

• Publication date: 01.09.2026

• The dissertation is published in Albanian.

© Copyright: Brunhilda LLAFTIU

Published by the University of Tirana
Based on legal acts, regulations and policies of the UT

👉 Click here to view the full dissertation (PDF)

 

Abstract

Although Gender Responsive Budgeting (GRB) is a strategic tool that can help operationalize gender equality actions in terms of resource allocation, its application in the governance of higher education institutions remains underexplored, especially in transition economies. The dissertation is based on the 3R model (Representation, Resources-Results, Reality) as the main analytical model, on the concept of reclassification from resources to capabilities (Addabbo et al., 2021, 2022), as well as on the Gender Equality Marker (GEM) coding system, which the study proposes to use in the case of the University of Tirana (UT), which has planned to include the gender budgeting approach in its Gender Equality Plans (GEP). The design used is complementary triangulation, according to Flick (2018), where the analysis of secondary data follows a comparative approach, a survey was conducted as a quantitative research method with 225 respondents (academic staff), and semi-structured interviews were conducted with four key informants. All three methods contain nine research questions. The main findings show that, although inequalities at the national level reflect structural dynamics, institutional efforts at UT seem to indicate a partial alleviation of structural inequalities. Quantitative cross-sectional analysis (with interaction) shows that gender is not a statistically significant predictor of access to skills in the three dimensions: money, time, and knowledge; while academic rank and faculty affiliation are the most important predictors. Access to career and power has been reclassified with code 2a (significant contribution, overall indicator in favor of women, statistically significant interaction effects), and access to work and access to research funds have been reclassified with code 1 (marginal positive contribution, direct and interaction effects not significant). Four main themes were identified through the qualitative analysis: the rationale for integrating gender budgeting into the PES (motivated by European integration and internal gaps), lack of awareness and misunderstandings (gender budgeting is often misunderstood as favoring women), opportunities (leadership support, pilot initiatives, strategic integration) and ongoing challenges (technical accounting limitations, cultural barriers, indirect funding). The study provides an informed and triangulated empirical approach that can be used to operationalize gender budgeting in higher education institutions.

Field: Accounting

Keywords: 3R model of gender responsive budgeting, skills approach, higher education, gender equality plans, University of Tirana

 

Abstract

Although Gender-Responsive Budgeting (GRB) is a strategic tool that can help operationalize gender equality actions in terms of resource allocation, its implementation in the governance of higher education institutions is still under-explored, especially in transition economies. The dissertation is based on the 3R model (Representation, Resources-Results, Realia) as the main analytical model, the re-classification concept from resources to capabilities (Addabbo et al., 2021, 2022), and the Gender Equality Marker (GEM) codification system that is proposed by the study to be used in the case of University of Tirana (UT) that has planned to include GRB approach in Gender Equality Plans (GEPs). The design used is a complementary triangulation as developed by Flick (2018) in which secondary data analysis takes a comparative approach, a quantitative survey is conducted with 225 respondents (academic staff), and qualitative semi-structured interviews have been conducted with four key informants. Key findings indicate that, although national-level inequalities reflect structural dynamics, institutional efforts at UT seem to mean a partial alleviation of structural inequalities. Quantitative intersectional (interaction) analysis shows that Gender is not a statistically significant predictor of access to capabilities across the three domains of money, time, and knowledge; academic rank and faculty affiliation are the most significant predictors. Access to career and power reach code 2a (significant contribution, aggregate indicator in favor of women, statistically significant interaction effects), and access to work and access to research funds reach code 1 (marginal positive contribution, non-significant direct and interaction effects). Four key themes were revealed through qualitative analysis: rationale for integrating gender budgeting into GEP (motivated by EU integration and internal gaps), awareness gaps and misconceptions (gender budgeting is usually misunderstood as favoring women), opportunities (leadership support, pilot initiatives, strategic integration), and persistent challenges (technical accounting constraints, cultural barriers, indirect funding). The study provides an empirically informed and triangulated approach that can be used to operationalize gender budgeting in higher education institutions.

 

Field of study: Accounting

keywords: The 3R gender responsive budgeting model, capability approach, higher education, gender equality plans, University of Tirana