Abstract :Gender Equality Plans (GEPs) and Gender Budgeting Initiatives (GBIs) have gained great interest in Research Performing Organisations (RPOs). The University of Tirana (UT), as the only partner of LeTSGEPs project (Leading Towards Gender Equality Plans in Research Institutions), was the first RPO in Albania implemented a GEP document for the 2020/2021 period [6]. In case RPOs are already engaged in a GEP process, they are advantaged, since they already have a policy framework and a process of gender analysis that may be further implemented with the GB objectives [1]. By involving women and men equally in budget preparation –– budgets will be more responsive and transparent, states more accountable, and RPO Funds' objectives more effectively implemented [3]. Previous studies show that LeTSGEPs is the only project funded by Horizon 2020 that focuses on promoting the development and implementation of Gender Budgeting [2]. In our focus will be University of Tirana, as the first RPO in Albania committed to GBI. We expect this initiative to start with the new approved GEP for 2022-2024 [4]. This will become the first national good practice for the introduction of gender budgeting. Methodology is based on a content analysis of documents prepared according to the LeTSGEPs project agenda and on the review of recent activities of UT project team. Moreover, some results will be explained by the literature review regarding results achieved by sister projects. Firstly, we will investigate “What previous work has been done by the UT-project group and other partners in the field of Gender Budgeting”. Secondly, we will identify “What are the important gender equality objectives that support research work? To what extent does the initiative address these? The reviewed documents will provide information about two key elements to gender budgeting: gender-based assessment and implemented changes based on gender analysis. But today’s Gender Budgeting approaches in UT are still ineffective. First results in implementing GEP 2021, addressing gender issues show that does not exist any gender budget allocation yet. This qualitative research contributes to the literature of social studies in Accounting and Gender Budgeting topic by analysing this initiative, defining the role of GB in the research area and introducing the first positive results achieved in UT, specifically in research content and curricula. The importance of this paper related to the role of GB as a research support derive from the new entry concept of GEP compared to formerly PAP (Positive Action Plans) required to be prepared by RPOs. The European Commission indicates some areas of intervention of the GEP, such as gender mainstreaming in research and teaching programs, which so far have not been the subject of PAPs [5]. Successful initiatives have a clear future orientation. In this context, we recommend that RPOs make sure that what positive actions they are doing today to be consistent with the long-term future that women deserve. A new era has started for all women involved in the research area and Gender Equality Plans and Gender Budgeting are the progress tools. Keywords : Gender Equity Plan, Gender Budgeting Initiative, Research Performing Organisations, LeTSGEPs project, University of Tirana
