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This study aims to investigate climate finance literature to understand whether and how research in this area is explored from an accounting perspective.

This study conducts a meta-analysis and narrative review of climate finance.

The issue of climate finance has received increasing attention in recent years because of international negotiations on climate change. The volume of literature examining climate finance has grown, particularly from a finance perspective. The literature analysed is diverse, using unique methodological and theoretical differences and providing insights into the effectiveness of policies and the impact of climate finance on capital markets, economic growth and the green economy. However, in spite of growing concerns regarding the accounting and reporting issues in climate finance, little attention has been paid to this topic from an accounting, accountability, audit or corporate disclosure perspective.

This study contributes to climate finance research by integrating insights from a dispersed and emerging body of literature by conducting meta-analysis and narrative review. Meta-analysis enables us to map the development of this specific literature and how it has changed over the years, whereas a narrative review serves as a basis for identifying research gaps and developing avenues for future research in accounting, accountability, audit and corporate disclosure.

This chapter describes the development of a two-course sequence, which explicitly breaks down the silos between the accounting and finance disciplines. A descriptive narrative demonstrates how these courses integrate introductory courses in general business, managerial accounting, financial accounting and finance, and are taught freshman year. The courses are based around an 18-chapter Instructional Narrative about a fictitious company, Windspark, which evolves from a start-up service business in the wind turbine industry to a retailer of parts and then a manufacturer. Topics are introduced as the entrepreneurs in the Instructional Narrative require business knowledge. Individual faculty members teach an entire course, rather than teams comprised from different disciplines. A diagnostic quiz at the beginning of the second course tests students’ understanding and retention of material in the first course. The vast majority of students pass the diagnostic quiz on the first try. Despite its rigor and difficulty, the sequence has coincided with a significant uptick in students choosing to major in finance and accounting. This sequence demonstrates the feasibility and replicability of teaching a truly integrated introductory accounting and finance course sequence. Greater coordination and cooperation between disciplines is possible, with measurable benefits for students.

The purpose of this paper, building on previous studies of intellectual capital (IC) and business performance, is an exploratory study of how the use of cloud-based accounting/finance infrastructure affects the business performance of small and medium-sized enterprises (SMEs). The paper aims to discuss these issues.

A survey method is used to capture perceptions of how cloud-based accounting/finance infrastructure affects business performance in SMEs. The study assumes that although accounting/finance systems are generally regarded as one element of a firm’s structural capital; the introduction of a cloud-based infrastructure in the accounting/finance area has the potential to positively impact on all three elements of a firm’s IC. Based on the survey data collected, a conceptual model was formulated to test the relationship between cloud-based accounting/finance infrastructure and business performance through the prism of firms’ IC.

The results indicate that cloud-based accounting/finance infrastructure has a positive and statistically significant impact on human capital and relational capital. On structural capital, although positive, the relationship is not statistically significant. On the relationship between the three components of IC and business performance, all three elements are both positive and statistically significant. Furthermore, the R2 value generated for the ultimate endogenous construct in the hypothesised conceptual model, i.e. “Business Performance” is 71.3 per cent, indicating significant model explanatory power.

The findings suggest further more in-depth research is needed to explore in detail the effects of cloud-based accounting/finance infrastructure on both the IC and subsequent business performance of SMEs.

Studies on the effects of cloud computing on accounting are scarce. This exploratory research suggests that cloud-based accounting/finance infrastructure can potentially improve the business performance of SMEs. While a valuable finding in itself, more research in this area is to be encouraged.

The purpose of this paper is to conduct an assessment of the research productivity of the accounting and finance community in UK higher education institutions (HEIs) during 1991-2010 using 44 high-quality accounting and finance journals.

The authors follow Chan et al. (2011) to use their 22 finance journals. For accounting journals, the paper includes a set of 24 accounting journals that were used in a global accounting ranking study by Chan et al. (2007). The paper uses the number of coauthors (n) and coaffiliations (M) to derive the weighted articles as the measurement metric.

In general, the research output in terms of weighted articles steadily increases during the 20-year period. The University of Manchester, London School of Economics, and London Business School are the top-three HEIs using 44 accounting and finance journals for the full sample. The authors also find that it is a challenge to publish multiple articles. If an author is able to manage five total appearances, he/she is in the top 16 percent among the 1,447 UK authors. Furthermore, the paper finds that many highly productive authors are able to move to different jobs during the 20-year period.

The assessment of research productivity is, unavoidably, based on a set of selected accounting and finance journals. Hence, no matter what journal screening criteria the paper uses, there is always a subjective element in the process. If other journals or more/less journals were to be included in a similar study, different results may emerge. As a way to extend the value of the research, it would be interesting to obtain broader institutional knowledge, such as the tenure requirements of HEIs in UK, and information on the institutions where faculty members obtained their doctoral degrees, so that the authors can better evaluate the research productivity among accounting and finance community in the UK.

The paper conducts an assessment of the research productivity of accounting and finance community in UK HEIs during 1991-2010 using 44 high-quality accounting and finance journals. The study fills the gap of the extant literature to compliment the assessment of the UK accounting and finance departments in RAEs.

The purpose of this paper is report the importance of research publications for the tenure promotion and for faculty in accounting, finance, and information system (IS) areas, developing valid criteria for the assessment of quality in related journals is necessary.

Existing rankings are usually based on a survey among faculty members, while ignoring the chairs' critical role in tenure evaluation. This paper uses department chairs' responses to a survey asking to assess relative journal quality, and hence provides quantitative standards to measure research productivity. The rankings are primarily obtained by the familiarity‐rank position index method. Different sets of rankings for the decision‐makers in universities, with various requirements for research are provide.

It is found that the rankings in accounting and finance areas are consistent with the prior research, but the rankings in the IS have changed significantly. This difference to the rapid growth in the field of IS is attributed. The robustness check also corroborates the ranking lists.

In addition, this paper reports not only a comprehensive ranking list including most journals in accounting, finance, and IS areas, but also separate rankings in each field.

Following six years consideration of the problem, and the production of at least two widely circulated early versions of the proposed exposure draft, the ASC formally published ED 29 in October 1981. ED 29 deals with accounting for leases, but excludes contentious lease contracts concerning rights to explore for or to exploit natural resources and similarly it does not cover licencing agreements for films, patents, copyrights etc. The exposure draft requires capitalisation of finance lease contracts in the accounts of lessees, is broadly consistent with the American, Canadian and International standards and compatible with, but more restrictive than, the Australian exposure draft (which permits, but does not require, capitalisation). In spite of the gestation period, the prior consultation with interested parties and the restricted coverage of the ED, its proposals are controversial and have provoked reaction from both lessors and lessees in the UK. Lease accounting, clearly, is not a simple matter. Indeed leasing arrangements raise many questions which encompass fundamental conceptual issues in accounting and finance. Any resolution of these issues, such as ED 29, in turn gives rise to problems of application.

This paper is concerned with accounting for leasehold property. While property professionals are familiar with commercial and technical aspects of leases, recent proposals offer serious implications beyond the notional historical reporting of an entity’s financial position. Current proposals issued by the ASB will markedly impact upon the financial position reported by businesses holding leasehold properties, with consequent effects upon their reported profitability and their ability to raise finance. This paper examines the current position, whereby leases are regarded as either a finance or an operating lease. It then examines the conceptual framework in which accountants view the existing lease reporting provisions, examining the unease the current provisions cause. Finally, it discusses the most recent proposals and offers a commentary upon responses to them. It concludes with a warning to the owners and users of leasehold property to be ready for change ‐ or to make their voices known.

The purpose of this study is to examine the impact of financial statement comparability as a qualitative feature of financial reporting on cash holdings and the mediating role of disclosure quality and financing constraints in firms listed on the Tehran Stock Exchange (TSE).

Using panel data from 110 TSE-listed firms from 2011 to 2017 in Iran, this study uses the regression analysis to examine the research hypotheses. The first hypothesis examines the relationship between financial statements comparability and cash holdings and two other hypotheses examine the mediating role of financing constraints and disclosure quality in this relationship.

Based on pecking-order theory and institutional context of Iranian firms, the results show that financial reporting comparability has a significant negative impact on corporate cash holdings. The results also show that disclosure quality and financing constraints have no mediating role in the relationship between accounting comparability and cash holdings. The robustness tests with alternative measures of accounting comparability and cash holdings support the findings of this study.

The limitations of this study are as follows: limited number of TSE companies that have necessary data to conduct research; and using the disclosure quality scores provided by TSE organization.

The findings suggest that creditors should consider the financial status and also the quality of financial reporting of companies, before granting credit to them. It is also recommended that regulators in the capital market publish the ratings of companies in terms of financial statement comparability alongside the disclosure ratings and a continuous regulatory oversight on companies.

To the best of the authors’ knowledge, this is the first empirical research on the effect of accounting comparability on the level of cash holdings that examines the mediating role of financing constraints in the context of Iran market as an emerging economy. Moreover, this is the first empirical research that studies the effect of disclosure quality on this relationship.

The purpose of this study is to present a brief overview of hospitality finance/accounting (HFA) research and to propose the utility of interdisciplinary research in the HFA field.

This study outlines HFA research and adds a brief summary of mainstream finance and accounting research topics. To further improve HFA research, this study suggests the need for interdisciplinary research that could effectively integrate finance/accounting with other management subjects in the hospitality field.

Despite its importance, interdisciplinary research has not been given enough attention in the field of HFA. This study sheds light on the need for interdisciplinary research and proposes paths for conducting interdisciplinary HFA research, such as behavioral finance, marketing-finance interface, human resource management finance/accounting, etc.

This study suggests that the results of interdisciplinary HFA research can provide useful practical implications from shareholder and organizational perspectives in the hospitality industry.

Although the interdisciplinary research concept is not really new, it has not been extensively addressed in hospitality academia. In this respect, this study suggests expanding the horizon for HFA researchers.