The aim of this paper is to analyze the differences that exist in the field of accounting in Mexico between competences training offered by universities and demands concerning the labor market, focused on knowledge, skills and values. The results obtained in this study show a significant degree of separation between competences training received by the accountants newly graduated from the universities and the current demands of the labor market. It is important to note that other education environment variables could be taken into account to be included in future studies following this paper.

The disclosure of non-financial information by companies in their annual reports is becoming increasingly important due to its interest for stakeholders' decision-making. This chapter aims to map research articles that have addressed the study of non-financial information in the last 20 years and have been published in journals indexed in the Web of Science (JCR) and Scopus (SJR) databases. The analyses carried out are described from a triple perspective: meta-perspective, content-based perspective, and methodological perspective. The main results obtained show the growing interest in research on non-financial information in terms of both quantity and quality of the publications. This study may be of interest to researchers, regulatory bodies, and other economic and social agents.

<p class="Abstract">Throughout the literature, there are several studies that highlight the importance of interaction in the classroom as a means to promote student learning. Based on this idea, and due to the absence of previous studies that do it, the objective of this work is to propose a questionnaire that allows to measure the level of interaction in university classrooms, as well as to identify the best interactive practices, from a triple perspective: observed teacher, external observer and student. This work is part of a teaching innovation project carried out by a multidisciplinary group of lecturers from the University of Cantabria. In this study, in addition to presenting the aforementioned questionnaire proposal, the research process for the collection of data and the analysis of results will be described. It is considered that the main contribution of this work is the proposal of an instrument for measuring interaction.<strong> </strong></p>