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Critique originated by earlier theorization of environmental accounting, as a way of building environmentalist visibility of business, led Gray et al., to study environmental accounting in the dynamics of organizational change. They concluded that environmental accounting is being used to “negotiate the conception of the environment” by companies that have not significantly changed. In order to investigate whether Gray et al.’s model and conclusions apply to a different cultural context, we have conducted nine case studies in Spain. We found that Spanish organizations are not truly changing their conventional perception of the environment, even in those cases where generalized structural and organizational changes are taking place. Moreover, the use of environmental accounting is coupled with an attempt to negotiate and control the environmental agenda.

This study aims to shed light on how internships' features drive employability outcomes and answers the question of how internships that maximize the employability of interns can be designed. The study assumes that the duration of an internship, degree of formalization and the use of internship-specific motivational practices by companies are likely to influence interns' perceptions of employability.

A study among interns investigated the relationship between different internship features and interns' employability. Data on the duration of the internship, motivational practices specific to internships and the formalization of the internship process were collected from a large sample of 13,565 interns in 27 European countries from 15 to 35 years old.

The findings suggest that internship duration has a curvilinear effect on employability with increasing effects on employability at the beginning of the internship, followed by a decrease over time. In addition, the use of practices specifically designed to motivate interns also favors the interns' employability. Finally, formalization of the internship placement moderates the effect of motivational practices on employability.

By identifying key features of the internship experience – duration, formalization and motivational practices – the authors contribute to the theory related to the development of career resources and employability in young adults and show that these features significantly shape young adults' employability perceptions.

The aim of this research is to assess the influence of the underlying service quality variable, usually related to university students' perception of the educational experience. Another aspect analysed in this work is the development of a procedure to determine which variables are more significant to assess students' satisfaction.

In order to achieve both goals, a twofold methodology was approached. In the first phase of research, an assessment of the service quality was performed with data gathered from 580 students in a process involving the adaptation of the SERVQUAL scale through a multi-objective optimization methodology. In the second phase of research, results obtained from students were compared with those obtained from the teaching staff at the university.

Results from the analysis revealed the most significant service quality dimensions from the students' viewpoint according to the scores that they provided. Comparison of the results with the teaching staff showed noticeable differences when assessing academic quality.

Significant conclusions can be drawn from the theoretical review of the empirical evidences obtained through this study helping with the practical design and implementation of quality strategies in higher education especially in regard to university education.

The purpose of this paper is to revisit the special issue of Accounting, Auditing & Accountability Journal which was published in 1991 and which sought to stimulate the “green accounting” debate, to evaluate that issue and, in particular, to examine what we might learn about the development of the social and environmental accounting literature in the last 20 years.

The paper takes the form of a discursive, polemical essay.

The special issue exhibited a wide range of approaches and possibilities; it also exhibited some theoretical naivety and a charming optimism and fetching trust in the power of reasonable argument. Retrospectively, the field has expanded considerably and has made many advances in theoretical and empirical understanding but researchers appear to be less willing to examine the fundamental issues that originally motivated the development of the field.

The implications and limitations stem from the ambitions of this discursive attempt to encourage debate of a more direct and confrontational nature – both within and at the margins of social, environmental and sustainability accounting.

The originality and value of the paper is in its critical engagement with the literature and ideas of social accounting, which is the generic descriptor used in the paper to include “green accounting”. It provides not only an analysis of the achievement of the work to date but some critical pointers to the work that still needs to be done.