Rethinking international cooperation in Higher Education Institutions, in the post COVID world from the student's perspective

The University must be a representation of fundamental values such as trust, democracy, honesty, humility, justice and freedom. Above all, the basic ones for this research, such as respect, responsibility and solidarity, are the foundation of what it means to help those who need it most. Knowledge must always be the guarantor of human beings welfare, discovering new ways to meet their needs and improve their quality of life. Its role is especially important due to the health, social and historical crisis facing our planet.This work has been carried out with the implementation of a real case study based on the recreation and management of a real development aid activity from a financial and accounting view. Together with the case a subsequent questionnaire has been designed and passed among students of several Higher Education Degrees and Double Degrees, from six different Universities, with the aim of comparing the motivation and interest in development cooperation of university students. This analysis has been done in two very different moments and situations, the time before COVID and the time after the appearance of the pandemic.With the data collected, a multivariate analysis was carried out, obtaining very interesting results. Among the most remarkable results we can highlight that all students agreed they have reconsidered how to help emerging economies after the COVID crisis. Moreover, students participated and learned more in the seminars about in-ternational cooperation, as well as felt more committed towards international cooperation. Instead students did not think more subjects of international cooperation were needed in their degrees. More research about COVID impact must be done in the following years.