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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.

Recent years have witnessed significant increases in the number of undergraduate students entering UK higher education. This increase is a result of the removal of the sector-wide cap on student numbers in England and Wales, along with a growth in overseas students attracted by the reputation of UK universities and the weakening of the value of Sterling. Adopting a corporate real estate perspective, the aim of this paper is to understand how the UK student residence market is structured and financed, and to identify the motivations that are driving the strategies adopted by the universities, private sector providers and investors in this market. In doing so, this research seeks to test the appropriateness of the Gibler and Lindholm (2012) model of corporate real estate strategy in the UK higher education sector.

Data was gathered from a survey of UK university secretaries, combined with interviews of private sector providers, bank lenders and the analysis of secondary data on investment flows into purpose built residential accommodation (PBSA).

UK university real estate strategy is mainly one of outsourcing student accommodation to reduce costs as well as employing modern purpose-built student housing as a marketing tool and brand enhancer. This strategy is also used as a risk mitigatory tool enabling universities to adjust to changing student demands. Revisions to the Gibler and Lindholm (2012) model are proposed to reflect the reality of the real estate strategy adopted by the universities. Private sector providers view the sector favourably and are set to be the main providers of new supply over the next decade, entering into strong partnerships with the universities. While there is evidence of some oversupply of bed spaces in certain cities, well-located developments are viewed as an attractive lending opportunity. Since 2013 there has been significant growth in institutional investment into UK student accommodation, albeit sentiment is currently tempered by political uncertainty.

The role of PBSA designed to meet modern student requirements is playing a critical role not only in attracting, recruiting and retaining students but also enhancing the overall higher education experience promoting student welfare and well-being.

The corporate real estate strategy adopted by the UK higher education sector is an under researched area. This paper focuses on the strategy surrounding student accommodation provision and reports on the findings of an extensive survey of the key players in this sector. The results are of value to all stakeholders including government and regulators, at a time when higher education is facing substantial challenges. The evidence of a growing partnership between universities and the private sector is viewed as a logical solution, both for the present and the foreseeable future.

Prior to the passage of the 20th amendment to the US Constitution in 1920, several states had extended the suffrage to women. Helen Laura Sumner (later Woodbury), a student of John R. Commons at Wisconsin, undertook a statistical study of the political, economic, and social impacts of the granting of voting rights to women in the state of Colorado, and subsequently defended the results against numerous attacks. In this paper, we present a brief account of the struggle for women’s equality in the extension of the suffrage and examine Sumner’s critical analysis of the evidence as to its effects, as well as the counterarguments to which she responded.

This paper aims to present typologies of entrepreneurs using entrepreneurs' engagement and use of social media (SM) for business purposes as a means of categorisation. Based on this categorisation, four types of entrepreneurs are proposed: the hopefuls, the assureds, the opportunists and the passengers. The emergent typology should serve as the basis for further thought and empiricism.

A two-phase quantitative opportunistic sampling approach was employed. First, entrepreneurial experts' (n = 8) structured interviews informed the survey design. Secondly, an online survey, based on theory of planned behaviour (TPB), was completed with entrepreneurs at business incubation centres (BICs) in Ireland. Latent class analysis (LCA) identified a number of entrepreneur typologies using participants' (n = 124) business-related SM activities. Differences in entrepreneurial types were explained using the TPB, trust, security and demographic variables.

Results indicate that there are four distinct types of entrepreneurs based on their business-related SM activities. Once the typology was created, comparisons were conducted between each type based on the psychological drivers of the TPB. Trend differences were identified between the distinct typologies.

The value of this research is that the research proposes a typology of entrepreneurs categorised based on SM engagement and use. The typology can be used to identify and compare the differences between entrepreneurs based on perceptions regarding SM, abilities related to SM and the support entrepreneurs need in relation to this. This research is novel in that the research addresses calls to segment the increasingly diverse and complex entrepreneurial population using the pillars of social and digital technology as a focus. The research also provides a framework for examination and replication in other geographic and entrepreneurial settings.

The authors explore how service workers negotiate emotional laboring with “dirty” emotions while trying to meet the demands of neoliberal healthcare. In doing so, the authors theorize emotional labor in the context of healthcare as a type of embodied and emotional “dirty” work.

The authors apply interpretative phenomenological analysis (IPA) to their data collected from National Health Service (NHS) workers in the United Kingdom (UK).

The authors’ data show that healthcare service workers absorb, contain and quarantine emotional “dirt”, thereby protecting their organization at a cost to their own well-being. Workers also perform embodied practices to try to absolve themselves of their “dirty” labor.

The authors extend research on emotional “dirty” work and theorize that emotional labor can also be conceptualized as “dirty” work. Further, the authors show that emotionally laboring with “dirty” emotions is an embodied phenomenon, which involves workers absorbing and containing patients' emotional “dirt” to protect the institution (at the expense of their well-being).

This chapter derives from the movieDr. Strangelovecues for exploring questions about the quest for methodological insularity and purity in socio-legal research. Steven Lukes’ classic three-dimensional model of power provides an intellectual focus for the core exploration of relations between epistemology and data generation, the two key elements that we usually identify with methodology. The discussion culminates in an affirmative argument for the value of approaching methodology as jazz, the creative popular music that grounds reliable, humane sense in Kubrick's movie and provides an apt analogy for much of the leading scholarship in the LSA tradition.

The paper aims to address regulator-management interactions in environmental policy with reference to direct regulations, social regulations and market-based regulation.

Revision of literature to identify the European Union regulations for companies producing polymers. Expert groups consultation to enrich the information and testing of the expert system (software).

Interactions between actors dealing with environmental policy from government and business sectors cause high and growing transaction costs; in The Netherlands during 1990-2007, they represented an increase from 17 to 21 percent of all environment protection costs. Rapid, 14 percent average annual growth followed the shift from the direct to social regulations in the 1990s. Instead of the shift, better interactions management could have saved nearly four billion euro a year in the EU. In support of this, a web-based expert system is developed in a consortium of small and medium size enterprises and expert centers from seven European countries.

The system, Environmentor, contains checklists with exemplary inputs, outputs, environmental standards and technologies for permits, process for implementation of environmental management systems, as well as an administrative model and auction for the EU emission trading.

Artists operating under a studio model, such as Andy Warhol, have frequently been described as reducing their work to statements of authorship, indicated by the signature finally affixed to the work. By contrast, luxury goods manufacturers decry as inauthentic and counterfeit the handbags produced during off-shift hours using the same materials and craftsmanship as the authorized goods produced hours earlier. The distinction between authentic and inauthentic often turns on nothing more than a statement of authorship. Intellectual property law purports to value such statements of authenticity, but no statement has value unless it is accepted as valid by its audience, a determination that depends on shared notions of what authenticity means as well as a common understanding of what authenticity designates.

Among the prominent economic trends in recent decades is the exponential increase in flows of goods and capital driven by technological progress and falling of restrictions. A key driver of this phenomenon has been the cross-border production, foreign investment, and trade both final and intermediate goods by multinational corporations. Research has sought to understand how foreign direct investment (FDI) affects host economies. This paper reviews the main theories and empirical evidence of two streams of literature: the mechanisms by which multinational activity might create positive effects and externalities to countries and the role of complementary local conditions, also known as “absorptive capacities,” that allow a country to reap the benefits of FDI paying particular attention to the role of factor markets, reallocation effects, and the linkages generated between foreign and domestic firms. The survey focuses mainly on work related to developing countries.