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The main goal of this study is to develop accounting students’ solidarity with and sensitivity to cooperation for sustainable development. This study also aims to analyze the role of participatory learning activities in developing the dimensions of involvement, critical reflection and thinking analysis.

This empirical study analyzes a case study activity conducted in accounting seminars with students from different universities in Spain. After completing the activity, the students completed a questionnaire divided into four areas: sociodemographic information, involvement, critical reflection and creativity. Students also answered an open-response question that asked them to propose new activities to enhance their learning experience and contribute more to sustainable development. The study thus used mixed methods, complementing quantitative analysis with qualitative data.

The multivariate analysis obtained significant results showing that female students were more willing to help and that most students said they were more sensitive to these issues after the participatory learning activity. Furthermore, the items and dimensions analyzed revealed a positive impact of involvement, critical and creative thinking and participatory learning on accounting students’ commitment to cooperation for sustainable development. When students answered the open-response question, they proposed more activities to enhance their learning and improve the functioning of the Non-Governmental Organization’s (NGO’s) beneficiary. HEIs must design more transversal courses aligned with the Sustainable Development Goals in their social science degrees.

The study not only examines university education in sustainable development but goes a step further in trying to involve students in a real development project from a financial and accounting point of view. The study also focuses on education for sustainability, and the project invites the students to think critically, reflect and assess real situations.

The purpose of this research paper is to analyse the internship expectations gap amongst the three main internship stakeholders: employers (company supervisors), academic supervisors and students, in an effort to detect the variables which could assist closing the gap between students' perceptions and the labour market employers and then, between the academic supervisors in Higher Education Institutions (HEIs) and the students. This paper analyses firstly, the variables that determine students' perceptions and overall satisfaction with the internships. After, it examines the differences with the employers' expectations of the interns' performance. Finally, this paper analyses the variables that determine the academic supervisors in HEIs grading of the interns with the overall satisfaction about the students' internship performance. This research serves as a guide for the improvement, refinement and expansion of university internship programme design together with internship best practices definition to close the expectation gaps between the HEIs and the Business World.

Two quantitative surveys were designed to measure students' and employers' perceptions of the internships. Additionally, one semi-structured qualitative interview is performed to deepen understanding of each student's perception of the internship. The authors perform a triangular analysis of students' perceptions and employers' (company supervisors) and academic supervisors' expectations. A T-test analyses the differences between cognitive, transversal and social skills developed in an internship as perceived by students and employers (company supervisors). Finally, linear regressions are run both to identify the variables that determine the students' internship overall satisfaction and also detect the variables that determine the final internship grade assigned by the academic supervisor from the university.

The authors highlight the following interesting findings. While the students feel that the internships are highly useful and perceive that they were fully integrated into the company's culture, they also state that they learn how to develop their transversal skills much more than the cognitive skills learnt in the whole study programme in their degrees. In parallel, employers (company supervisors), for their part, perceive that students have strong social skills and adjust perfectly to the company's culture, but expected the students to have more creativity and cognitive skills. Finally, the academic supervisor's value the students' written skills together with the company's supervisor valuation more than the students' transversal skills. These main expectation gaps detected must be solved to improve internship outcomes and closing the gaps between the Higher Education and Business World. These findings consolidate existing research and add more quantitative results contextualised to Spanish Higher Education Institutions.

The limitations of this research are that it only embeds a HEIs in Spain and the sample should be enlarged with more universities not only from Spain but also from around the world. Thus, the findings in this research can be used to improve the internship programme in this HEIs and its best practices, however they cannot be extrapolated to other HEIs still. Nevertheless, other HEIs can learn from this experience. Regarding the surveys these can be reviewed and homogenised for the student's perception items to be more aligned with the company supervisor's expectations and the academic supervisor's requirements of an internship. As implications, the authors have divided them into theoretical and practical. From the theoretical point of view, there needs to be more research about internships done in Economics, Law and Business Degrees field. From the practical point of view, the authors highlight several implications. First, HEIs must develop internship programmes further and promote the three stakeholders, employer–academic supervisor–student communication more fluid. This communication flow will maximize and align both employer and academic supervisor expectations about the students' performance in their internships. This way, student perceptions of their internship experience will improve and align further. Second, internships must be promoted in the Economics and Business Degrees as they are a unique opportunity for students to apply cognitive, transversal and social skills acquired in their study programmes, developing themselves as future professionals. Third, there is a growing need for HEIs to strengthen links with different companies, not only to teach students the skills employers' value but also to ensure that graduates are aware of what is happening in the labour market. Finally, through the internships developing further, academic supervisors must open their assessment to the students' professional skills (critical thinking, creativity, capacity to solve short term problems efficiently,) aligning with labour market needs.

This paper is significant because it shows the growing need for universities to strengthen links with a variety of companies (Business World). Internships are becoming compulsory, having assigned a high percentage of European Credits Transfer System (ECTS) credits to students' Grade Point Average (GPA) in Economics, Law and Business. This research work shows HEIs should improve internship design to close the gap between Higher Education's supply of graduates and the business world's demand for adequately prepared professionals. The results in this paper can help the academic actors start improving the internship design and best practices definition.

The purpose of this paper is to use empirical evidence to measure if the small and medium enterprises (SMEs) have adapted to information technologies (ITs) and analyse the extent of IT knowledge and interest in new international accounting standards as factors that align strategies and organizational culture towards continuous improvement.

The empirical study acquires knowledge of the situation of SMEs in Spain and carries out an analysis of variables based on the results. Contingency tables have been developed to find out whether there are dependent‐effect relationships between the survey items.

When analysing the sample by sectors, the paper finds that the manufacturing sector has a high level of short‐term IT implementation, using it to deal with accounting, fiscal and financial issues, while the services sector is using IT intensively and is also very interested in sophisticated IT. Moreover, research results reveal a trend towards continuous improvement of Spanish SMEs of all sizes in all sectors as the majority show considerable interest in international accounting standards.

The study has some limitations such as the way in which data are obtained, determining the type and number of questions and the fact that a majority of those responding to the survey are medium‐sized businesses. In addition, those answering are the accounting department managers, leading to a possible bias if the paper tries to extrapolate the results.

This paper provides new information for SMEs, public administrations and academics. The increasing interest in the subject can lead to additional research with causal relationships between IT implementation, SMEs strategy and financial results.

The purpose of this paper is to address a multiobjective FAP (frequency assignment problem) formulation. More precisely, two conflicting objectives – the interference cost and the separation cost – are considered to characterize FAP as an MO (multiobjective optimization) problem.

The contribution to this specific telecommunication problem in a real scenario follows a recent approach, for which the authors have already accomplished some preliminary results. In this paper, a much more complete analysis is performed, including two well‐known algorithms (such as the NSGA‐II and SPEA2), with new results, new comparisons and statistical studies. More concretely, in this paper five different algorithms are presented and compared. The popular multiobjective algorithms, NSGA‐II and SPEA2, are compared against the Differential Evolution with Pareto Tournaments (DEPT) algorithm, the Greedy Multiobjective Variable Neighborhood Search (GMO‐VNS) algorithm and its variant Greedy Multiobjective Skewed Variable Neighborhood Search (GMO‐SVNS). Furthermore, the authors also contribute with a new design of multiobjective metaheuristic named Multiobjective Artificial Bee Colony (MO‐ABC) that is included in the comparison; it represents a new metaheuristic that the authors have developed to address FAP. The results were analyzed using two complementary indicators: the hypervolume indicator and the coverage relation. Two large‐scale real‐world mobile networks were used to validate the performance comparison made among several multiobjective metaheuristics.

The final results show that the multiobjective proposal is very competitive, clearly surpassing the results obtained by the well‐known multiobjective algorithms (NSGA‐II and SPEA2).

The paper provides a comparison among several multiobjective metaheuristics to solve FAP as a real‐life telecommunication engineering problem. A new multiobjective metaheuristic is also presented. Preliminary results were enhanced with two well‐known multiobjective algorithms. To the authors' knowledge, they have never been investigated for FAP.