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Purpose: This study examines the patterns of international diversity in collaborative research published in highly ranked accounting journals. Design/methodology/approach: We examine four types of collaborations: regional, inter-regional, European national and European international. The empirical study is based on 4,033 articles published in 13 journals between 2010 and 2019. Social network analyses were carried out for the inter-regional and the European international collaborations. Findings: The broad analysis of the regional and inter-regional collaborations reveals not only significant differences between the non-North American journals and the North American but also important dissimilarities among the non-North American journals. The analysis of the European collaborations reveals significant differences between the journals where the UK institutions play a significant role in leading a network of European researchers and the journals where the Dutch and/or German institutions also play a significant role in another network as European leaders in terms of research. Research limitations/implications: Although it reveals the patterns of internationalization of the highly ranked accounting journals, and offers some insights regarding why such patterns exist, it does not assess co-authorship networks with regard to the authors' orientation in terms of methods and research topics. We acknowledge that the networks amongst authors should also be influenced by the specific PhD-granting institutions. However, we let the data speak to these points, showing how journals differ in publication patterns. Not all highly ranked journals in accounting have the same networks and patterns of co-authorship. Another limitation pertains to the limited aspect of diversity it focuses on, that of geographical diversity. Furthermore, our analyses do not speak directly to the nationalities of the authors, but to the country in which the publication was granted at the time of the paper's publication. Practical implications: Our findings show that the patterns of international diversity in all the types of collaborations under examination in the highly ranked accounting journals vary across different groups of journals. The "North-American or North-American inspired journals" (Guthrie et al., 2019, p. 12) have the highest level of geographical concentration and the North American universities/institutions contribute with the majority of the papers. The "non-North American journals" – the leading journals for critical, interpretive and interdisciplinary approaches (Hussain et al., 2020) and those which are more acceptive of these latter approaches – have a lower level of geographic concentration of the papers and there is a broader set of regions and countries involved, including North American countries, the UK and two Continental European countries (Germany and the Netherlands). Originality/value: Our study shows empirically that the patterns of international diversity in all the types of collaborations under examination in the highly ranked accounting journals vary across different groups of journals, revealing not only significant differences between the North American and non-North American journals in accounting, but also showcasing how the non-North American journals present a lot more heterogeneity. We also believe the analysis of the European case is a noteworthy contribution of this study given existing accounting literature fails in acknowledging European diversity. [ABSTRACT FROM AUTHOR]

This article is part of a research cluster in this issue on the economic power of medieval queens. This paper explores the only known surviving detailed economic register of a queen of Portugal's expenses up to the early sixteenth century. Covering the early years of Maria of Castile and Aragon's queenship (1501–1508), the document gives extraordinary insight into the queen's household and the management of her finances. The study conducted over the book allows us to become acquainted with some of Queen Maria's ladies, officials, and servants, detect expenditure patterns, and get a glimpse of daily life at court, along with how the queen constructs her image, exercises her patronage and consolidates her authority. It is also possible to better understand how connected Portugal and Castile were, both economically and culturally, even before the Dual Monarchy. [ABSTRACT FROM AUTHOR]

Copyright of Die Unternehmensbesteuerung (Ubg) is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The document "ACCOUNTS OF KATHERINE, LADY BROOKE, 1648–1649" from the Camden Fifth Series offers a comprehensive look at Lady Katherine Brooke's expenses and provisions during 1648-1649. It details expenditures on food, wages, household supplies, and clothing for Lady Brooke, her family, and staff. The meticulous records also cover Major William Bridges and Captain Mathew Bridges' financial transactions, including rents, arrears, and annuities in various locations. The document provides a thorough overview of the financial responsibilities and transactions of the Brooke and Bridges families during this period, with approval from Lady Katherine Brooke herself. [Extracted from the article]

The document "ACCOUNTS OF KATHERINE, LADY BROOKE, 1645–1646" from the Camden Fifth Series offers a detailed record of expenses and payments at Brooke House during the specified period. It covers various expenditures like provisions, wages, apparel, and legal fees, providing insight into Lady Brooke's financial activities in 1645–1646. The document includes a comprehensive account of receipts and disbursements at Brooke House, totaling 1937-17-08, with remaining funds allocated for debts and annuities. Lady Brooke approves the accounts on 21 March 1648, showcasing her financial management during that time. [Extracted from the article]

The document "ACCOUNTS OF KATHERINE, LADY BROOKE, 1644–1645" from the Camden Fifth Series provides a detailed record of financial transactions at Brooke House from March 1644 to February 1645. It outlines expenses for food, household supplies, wages, and apparel, documenting payments to individuals and vendors. The document offers valuable insights into the economic activities and lifestyle of Lady Brooke and Lord Brooke during this period, showcasing their expenditures and receipts from various sources. Lady Brooke, acting as guardian to Lord Brooke, has reviewed and approved the accounts, which show a balance for settling debts and annuities. [Extracted from the article]

The document "ACCOUNTS OF KATHERINE, LADY BROOKE, 1643–1644" from the Camden Fifth Series offers a detailed account of Lady Brooke's household expenses, disbursements, and receipts from 1643 to 1644. It covers various expenditures like diet, groceries, wages, and apparel, as well as income sources such as tenants, land rents, and other payments. Lady Brooke, acting as guardian to her son Francis, Lord Brooke, approves the financial records in a document dated March 10, 1644, indicating her oversight and direction in managing the family's finances during the 17th century. [Extracted from the article]

SYNOPSIS: There is a widespread concern that a "replication crisis" exists in the social sciences. Accounting researchers echo this claim and add that little accounting replication research is published. We carry out a conservative study to identify articles published in six leading accounting journals from 1970 to 2016 that attempt to replicate prior financial accounting and auditing research. We find 248 articles that attempted to replicate, in whole or in part, 298 published papers' results typically in the context of extending the original finds. Highlights of our findings include: (1) the number and percentage of replicating articles have increased over the period; (2) 60 percent of all replication attempts are completely successful, 29 percent report mixed success, leaving 11 percent that fail to replicate. These findings suggest that the accounting academe publishes more replication research than previously documented and that published results are relatively robust when replicated. Data Availability: Data are available from the authors upon request. [ABSTRACT FROM AUTHOR]

I utilize latent Dirichlet allocation and dynamic topic model that are machine learning algorithms across a data set encompassing 25,990 financial accounting articles issued from 1956 to 2023 in 16 accounting journals, and impartially ascertain 20 research topics. The topics of mergers and acquisitions, disclosure and internal control, and political connection exhibited the most rapid expansion, whereas management control systems, earnings management, and valuation experienced the greatest contraction from 2014 to 2023. I also catalog the most referenced papers for each topic and highlight the most swiftly expanding and contracting topics within the realm of 21,620 SSRN working papers. Additionally, my analysis reveals a declining trend in the concentration of research interests within published articles over the preceding seven decades. This research on topic classification itself will aid accounting investigators in bypassing superfluous efforts and fostering increased interdisciplinary research. [ABSTRACT FROM AUTHOR]

The paper follows Edwards' (2011) findings published in the Accounting Historians Journal concerning the persistence of a simpler style of bookkeeping in practice instead of double-entry accounting, even in the period of growth of the capitalist mode of economy. The article supports the conclusion about the use of accounting for managerial purposes by examining the content of treatises written by members of the Puteani family, who fundamentally influenced accounting on noble estates in the Czech Lands during the agricultural revolution (late 1700s–1870s). The paper describes the structure and essence of cameralist accounting, which replaced the older bookkeeping style and was preferred over double-entry accounting by landowners. It demonstrates that cameralist accounting became an integrated part of the reforms applied at Czech noble estates during the agriculture revolution due to its objectives, which fully corresponded with the purposes of the owners for the management and development of their estates. Data Availability: Data are available from the public sources cited in the text. JEL Classifications: N83; N13; M41; O16. [ABSTRACT FROM AUTHOR]

This paper aims to expand the analysis of publishing patterns in specialized international accounting history journals, focusing on the period from 2000 to 2023. The objective is to shed light on how this field of accounting research has evolved throughout the new millennium, adopting a bibliometric approach. The study encompasses 1,044 documents. We examined metrics such as authorship distribution, geographical diversity, and thematic orientations, employing a methodology that quantitatively maps the intellectual landscape of accounting history for a comprehensive view. Our findings indicate widespread participation in the scientific debate, with contributions from around the globe and a growing trend in co-authored articles. Furthermore, our analysis identifies eight thematic clusters. In summary, this paper charts and systematizes these contributions, pinpointing key research areas and offering insights into the latest advancements and potential future directions in accounting history studies. [ABSTRACT FROM AUTHOR]

This paper presents the findings of a systematic literature review to identify research trends and future research opportunities focusing on how diversity is considered in the accounting literature. We retrieved 428 studies that consider diversity published in accounting journals over the period 1979–2021 from the Scopus database. Our analysis shows that research about diversity in accounting has significantly increased over the last five years, with the majority focusing on gender and on questions related to corporate governance. We identify four major themes on the topic of diversity: (i) diversity in the accounting profession; (ii) diversity in corporate governance; (iii) diversity in audit and accounting processes; and (iv) the influence of preparing and reporting organizational information on diversity. The results of these studies highlight that having more organizational diversity and reporting on diversity have positive implications for organizational performance; however, at the same time, this often creates or perpetuates power imbalances. A question remains as to whether this increasing focus on diversity in the literature reflects increasing attention to diversity in accounting to promote equity and social justice. This paper represents the first systematic review of diversity considerations in accounting, and helps scholars understand the main topics explored so far and, where research should focus next. [ABSTRACT FROM AUTHOR]

The article discusses the construction of the collegiate church of Osuna in the 16th century, highlighting its transition to Renaissance architecture under the influence of Diego de Riaño. The church's architectural evolution reflects the shift from Gothic to Renaissance styles, with the nave and aisles section showcasing a blend of both. The research delves into the geometric and material analysis of the building, shedding light on the construction process and the involvement of key figures like Riaño and his workshop. [Extracted from the article]

Blockchain is a decentralized electronic account book that is secure, open, and impervious to manipulation, and records transactions across numerous computers. Internet of Things (IoT) deployed sensors are limited in bandwidth, processing power, and battery life. Energy efficiency is a vital factor and a decisive matter for energy-bound IoT-based networks. This paper provides an idea of the working principle of blockchain technology in IoT-enabled energy systems. It investigates the fundamentals of blockchain technology, clarifying its decentralized nature, cryptographic mechanisms, and consensus algorithms that ensure data immutability and transparency. It explores how blockchain technology can be integrated with various IoT fields for energy efficiency. The paper investigates the blockchain-based energy consumption approaches in IoT qualitatively, and quantitatively with future research directions and challenges. It is seen that the hybrid blockchain model is suitable for energy efficiency in IoT. [ABSTRACT FROM AUTHOR]

The article reflects on the editors' tenure at Political Studies Review, highlighting innovations that shaped the journal's identity over six years. Topics include the introduction of new article formats such as Early Results, Null Hypothesis, and Symposia and New Ideas, efforts to distinguish the journal in a competitive field; and a focus on research dissemination through social media.

This study examined the relationship between accounting conservatism (AC) and financial performance for 231 manufacturing companies listed in Vietnam on the Hanoi Stock Exchange and Ho Chi Minh Stock Exchange stock exchanges between 2019 and 2022 using book value which includes ROA, ROE, and ROS. Accounting conservatism harms ROA, ROE, and ROS throughout six years from 2017 to 2022, according to a multivariable regression study using Ordinary Least Square (OLS), FEM, REM, and FGLS models on Stata. In addition, the COVID-19 pandemic has affected the global economy in general and manufacturing enterprises listed in Vietnam in particular, so the authors also analyze the influence of AC on financial performance in two periods, before and after COVID-19. The results obtained in the pre-COVID-19 period (from 2017 to 2019) are the same as those of the 6 years. However, from 2020 to 2022, AC has an adverse effect on ROA and ROE. Nonetheless, ROS is unaffected by AC. The article has given some discussion and recommendations to stakeholders including the government, auditors, and accountants at enterprises regarding the level of AC in enterprises to help users of financial information make the most optimal economic decisions. [ABSTRACT FROM AUTHOR]

The rapid growth in the number of convents in the nineteenth century, and the strong links between many of these foundations and Ireland, has been noted in much scholarship. Generally the impetus in such scholarship has been to understand the expansion of congregations, and the range of their ministries. The stage before such expansion is the ‘founding’ stage: the period in which congregations were first established, and put down their roots. This stage is the subject of this article, and its aim is to interrogate the question of how women funded their first convents. In the article, we examine in detail the financial records of some of the first convents established in Ireland, that later made foundations in North America and elsewhere. We demonstrate how women played a key role in financing the founding stages, through a careful scrutiny of convent account books, annals and other archival records. [ABSTRACT FROM AUTHOR]

Copyright of China Pulp & Paper is the property of China Pulp & Paper Magazines Publisher and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This study utilizes bibliometric analysis to examine the research published by the Journal of International Accounting Research (JIAR). JIAR was established in 2002 to disseminate high-quality accounting research that emphasizes international relevance and implications. First, we perform publication and citation analyses to identify the leading articles, authors, institutions, and geographic affiliations. Although U.S.-based authors account for most publications, authorship from Asia, Australia, and Europe is expanding. Second, based on thematic structure analyses, we identify nine key research themes among JIAR publications. Although studies relevant to international accounting remain the mainstay of the journal's publications, other themes like corporate governance, auditing, and corporate social responsibility are growing. Our findings of successful diversification in authorship and topic areas over time attest to the contributions of past and present JIAR editorial teams in strengthening the research in international accounting and promoting accounting research internationally. Data Availability: Data are available from the public sources cited in the text. JEL Classifications: M21; M40; M41. [ABSTRACT FROM AUTHOR]

Jeffrey M. Makala's book "Publishing Plates: Stereotyping and Electrotyping in Nineteenth-Century US Print Culture" explores the transformative impact of stereotype and electrotype plates on book manufacturing technology in the 19th century. The book delves into the debates, disruptions, and socio-technical changes brought about by the adoption of these technologies, highlighting their role in reshaping the publishing industry and our understanding of intellectual property. Makala's work sheds light on how stereotype plates influenced literary culture, ownership of intellectual property, and the autonomy of marginalized authors, offering a valuable reference for scholars across subfields interested in the intersection of technology and publishing history. [Extracted from the article]

In late August 1530, three Florentine merchants formed a partnership specifically to wager on the outcome of the papal election following the death of Pope Sixtus V. Thanks to the survival of an account book compiled by one of the three, Dinozzo Lippi, their undertaking can be examined in detail. This article analyzes the account book within the contexts of Lippi's commercial career, the tradition of betting on papal elections, the specific historical circumstances of the September 1590 conclave, and the practices of commercial speculation in Renaissance Italy. I argue that it reveals not only the internal functioning of the papal betting market but also the intellectual habitat for financial risk taking in premodern Europe prior to the development of mathematical probability theory. Lippi's careful accounting of bets demonstrates how merchants made qualitative probabilistic decisions, revealing how an investment made on the identity of the next pope was no less rational nor speculative than an investment made in currency exchange or maritime insurance. [ABSTRACT FROM AUTHOR]

The article discusses the historical context of the music collections at the Bibliothèque nationale de France from 1680 to 1815, focusing on the exploitation of castrati singers and their commodification. It also explores the intersection of music, power, and race, drawing parallels between castrati and enslaved trumpeters. The article provides a detailed analysis of various music collections, their origins, preservation, and use, shedding light on the cultural significance of music in royal families and institutions. The volume offers a comprehensive account of the history of music collections in France, showcasing the scholarly research and diverse perspectives on the subject. [Extracted from the article]

Copyright of Contemporary Accounting Research is the property of Canadian Academic Accounting Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Purpose: To analyze the impact of the Covid-19 pandemic on the speed of journals that publish articles in the accounting sciences area in the light of contingency theory. Methodology: This is documentary research. 31 journals were mapped and explored within the pandemic period from 2019 to 2022, with a total of 2,290 articles analyzed individually. As a strategy for data analysis, descriptive data analysis and content analysis were adopted in this research. Results: In the main findings of the research, it was found that the impact of the Covid-19 pandemic on the investigated journals was 47% in relation to the average of days between the submission delivery and the acceptance of the research by the journal. In addition, it was found that in general, journals had an increase in average days in reviews of over 20%. Furthermore, when investigating these findings, it was found that the claims of the contingency theory for this phenomenon were confirmed, since Covid-19 brought a scenario of insecurity and new adaptations for all entities. Contributions of the Study: This research contributed to confirm the relationship between contingency theory and the speed of evaluations of journals in the field of accounting sciences, especially in relation to uncertainties and adaptations found by organizations during the Covid-19 pandemic. In addition, the evidence collected is of great value to students, professors, researchers, journal managers and the general public, because through the results found, there will be guidance for choosing to send articles today. [ABSTRACT FROM AUTHOR]

Mega journals are growing rapidly, and nowadays, they have become new portals for the publication of scientific outputs. The purpose of this study is to analyze the citations of the scientific outputs of Iran, Turkey, Egypt, Saudi Arabia, and Israel in eight mega journals. This applied research, which is a descriptive-analytical study, was conducted by employing a scientometric approach. In this study, eight mega journals were identified and selected based on Bjork's criteria. In each journal, the studies conducted by the researchers of selected countries of the Middle East, and indexed in the Scopus database were searched and extracted from the time the journal was launched as a mega journal to the end of 2019. The total number of studies imported to Excel, SPSS, and VosViewer software for analysis and illustration of the data was 10935. The results showed that approximately 84 percent of the studies performed by the researchers of the selected countries were published in PLOS ONE and Scientific Reports, and the share of the publication for the other six journals accounted for only six percent of the articles. Of the 262696 citations received by these articles, 57.86 percent belonged to the studies published in PLOS ONE. Moreover, PLOS ONE and Scientific Reports were among the most cited sources of the studies carried out in the Middle East. The most active institutes of the Middle East in the eight selected mega journals were Tel Aviv University, King Saud University, Cairo University, and Tehran University of Medical Sciences, respectively. Most of the international collaborations of the selected countries for publication of studies were with the researchers of Medical Sciences of the USA, the UK, and Germany. A considerable share of publications of the selected Middle East countries in the mega journals belonged to PLOS ONE and Scientific Reports. Although the trend of publication in the other journals is also rising, they are not comparable with those two journals. As conducting international studies could increase the rate of citations, it is recommended that researchers increase the impact of their publications via international collaboration. [ABSTRACT FROM AUTHOR]

This study aims to describe the role of influencer moms on buying interest in net generation mothers on the Instagram account @rensia_sanvira. This study raises the formulation of the problem as follows: 1. What is the role of mother influencers in attracting consumer interest, especially net generation mothers? 2. What factors are taken into consideration by the net generation mother in making a purchase? The research method used in this research is qualitative research with descriptive research type. Data collected using secondary data. Data collection uses a literature study technique that is used based on the results of previous research, scientific journals, books and Instagram account influencer mom @rensia_sanvira. The results of the study show that there are four roles of mom influencers in attracting consumer buying interest, namely conveying interesting product messages, providing information on product usage, convincing the audience, and building trust. Meanwhile, the factors that encourage net generation mothers to make purchases are attraction, communication strategies and desire. [ABSTRACT FROM AUTHOR]

The metaverse, as an emerging technical term, conceptually aims to construct a virtual digital space that runs parallel to the physical world. Due to human behaviors and interactions being represented in the virtual world, security in the metaverse is a challenging issue in which the traditional centralized service model is one of the threat sources. To conquer the obstacle caused by centralized computing, blockchain-based solutions are potential problem-solving methods. However, it is difficult for a single blockchain to support large-scale data and business services in the metaverse, due to the scalability restrictions. Moreover, multi-chain settings also encounter the interoperability issues. In this work, we propose a Relay chain and Asynchronous consensus-based Consortium blockchain cross-Chain model, which realizes message transmission and cross-chain transactions in multiple chains by adopting the relay chain and cross-chain gateways. All nodes of the application chains and the relay chain execute cross-chain transactions in sequence and reach a consensus on transactions at any transmission delay. Our experiment evaluations demonstrate that our approach performs well in atomicity, security, and functionality (cross-chain transactions), such that the performance of blockchain scalability in the metaverse can be improved, compared with the traditional relay chain schemes. [ABSTRACT FROM AUTHOR]

In the Ottoman Empire, together with the base 10 number system (Hesâb-ı Hindi), two different number systems were used, namely mental calculation and sexagesimal system. One of these number systems, the calculation system, which is defined by the name of sexagesimal system generally is especially used in astronomical calculations. However, it is also known that the related calculation system is used in mathematical resources related to trigonometric calculations. In this study, it is aimed to help a historian of science or a reader who is likely to encounter sexagesimal system in mathematics or astronomy research while introducing the account to the reader. In the study, sexagesimal system was discussed with its historical background and its prevalence was emphasized by drawing attention to its place in the Ottoman accounting system. In the research, it is aimed to contribute to the history of science researches by selecting the work of Câbizâde Halil Fa’iz Efendi named Fezleketü’l-Hisâb, on which a large-scale independent study has not been done before. In addition, throughout the study, sexagesimal system was questioned in the account books that are important in Ottoman mathematics. [ABSTRACT FROM AUTHOR]

Copyright of Die Unternehmensbesteuerung (Ubg) is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Cross-border payments, especially between different currency areas, are still more expensive, slower and less transparent than domestic transactions. In addition to attempts to facilitate interoperability by harmonising message standards or legal frameworks, there is also the vision of using multilateral platforms to reduce existing inefficiencies. A particular focus here is on distributed ledger technology (DLT), which could create additional benefits beyond payment transactions, for example by facilitating broader economic activity by means of tokenised assets. Some private sector players, as well as international organisations such as the International Monetary Fund and the Bank for International Settlements, have already developed concepts for DLT-based multilateral platforms. However, their realisation faces broader policy challenges that are unlikely to be solved per se with the help of new technologies. Although a global multilateral platform does indeed harbour great potential for efficiency gains, regional solutions are more likely to emerge that could be linked together to achieve efficiency gains at a global level. [ABSTRACT FROM AUTHOR]

This research paper aims to comprehensively examine the evolution, themes, and trends within Islamic finance transformation. This study used bibliometric analysis in biblioshiny R-Studio to collect and analyze relevant scholarly sources. We perform citation network analysis, co-authorship analysis, and keyword cooccurrence analysis to identify the intellectual structure in Islamic finance transformation. We found that Malaysia is the most outstanding country in this topic, the Journal of Islamic Accounting and Business Research is the most outstanding journal, and International Islamic University Malaysia is the most outstanding affiliation. Our study also reveals a notable increase in publications on Islamic finance transformation over the past decade, indicating growing interest. Key themes identified include fintech, regulatory frameworks, ethics, and Islamic-conventional finance integration. We highlight influential scholars and journals shaping the field, showcasing its multidisciplinary nature. This research offers a comprehensive overview of Islamic finance transformation literature, synthesizing themes and highlighting ongoing research areas. The bibliometric analysis provides quantitative insights into influential works and scholars, serving as a valuable resource for researchers, policymakers, and practitioners navigating the evolving landscape of Islamic finance. [ABSTRACT FROM AUTHOR]

Synopsis The research problem This paper provides a semisystematic review of the literature on climate-related financial risk, with particular emphasis on whether that risk is adequately priced by financial markets and the implications of that risk assessment for financial reporting. Motivation This paper was motivated by a strong perception that financial markets have become increasingly exposed to the perils of climate change, and a concern for whether the rapid expansion of the literature on this topic sufficiently addresses financial markets' correct pricing of the uncertainties inherent in these perils. Our particular goals were to understand the expansion of this literature, identify the originating and influential works that may have spurred this expansion, and provide new directions for research. The research question Our paper reviews the research on whether climate-related financial risk is adequately priced by the financial markets. Target population We examined a comprehensive sample of articles on climate-related financial risk published in the Financial Times' Top 50 (FT50) accounting, finance, management, and business ethics journals over three decades, ending in 2022. Our analysis of the evolution of knowledge on climate-related financial risk also includes studies in non-FT50 journals (prior works) that may have spurred subsequent work in FT50 journals; non-FT50 journals (derivative works) that are inspired by the studies in FT50 journals; and set of studies that are similar to those in FT50 journals in terms of the topic (similar works) published in an array of non-FT50 journals. Adopted methodology We conducted a semisystematic review of knowledge flow based on bibliographic coupling, cocitation, and direct citation. Analyses We reviewed FT50 articles to examine the topics, methods, samples, and results. We compared FT50 articles with non-FT50 articles to explore their respective number of publications and average citations over time. We also examined the extent to which the FT50 and non-FT50 journals included accounting papers and the extent to which the top 20 papers, based on their impact (defined as the number of times a paper was considered an influential work by the FT50 journal papers), included accounting papers. Findings Compared to non-FT50 journals, we find that FT50 journals largely ignored climate-related financial risk until about 2010, and that the average citation of an FT50 publication was lower than a non-FT50 publication until around 2017. The fraction of FT50 and non-FT50 accounting journals publishing on climate-related financial risk remained low across all years. Moreover, the top 20 studies, based on their impact, included very few accounting papers. Our review of the content of the FT50 studies identifies traits of the literature that limit its generalizability, namely, a heavy emphasis on samples of U.S. corporations and the extensive use of association tests to develop the findings. Our review of the literature on the pricing effects of climate-related financial risk suggests that financial markets only partially price this risk and that fundamental questions relevant to policy remain unanswered. [ABSTRACT FROM AUTHOR]

This study examines how bookkeeping was used to determine the financial results of the Datini Partnership in Pisa in the late 14th century. It highlights the difference between accounting procedures in a medieval partnership and accounting procedures in individual medieval enterprises and over time. Building upon previous studies, the analysis of archival documents and the construction of a model of the flow of information between accounts and account books reveals the details of the bookkeeping procedures in the firm and a complete picture of the calculation of the financial result of the partnership in 1394. The study found that the need for the partnership to identify profits resulted in a change in the bookkeeping method for inventory that improved the information quality when used in the process of identifying operating results and the overall financial result. JEL Classifications: M41; N83. [ABSTRACT FROM AUTHOR]

The Accounting Historians Journal (AHJ) holds a prominent position as one of the pioneering international journals dedicated to the study of accounting history. Inaugurated in 1977, AHJ assumed the role previously held by its predecessor The Accounting Historian. Consequently, 2023 is its 50th anniversary, presenting an opportunity to share its origins and evolution over time. This study provides an overview of AHJ since its foundation, using bibliometric analysis based on similarity visualization from the VOSViewer software. It also uses citation analysis, cocitation analysis, bibliographic coupling, and co-occurrence analysis. The bibliometric analysis reveals four clusters centered on the following topics: Financial Reporting, Accountability, and Auditing; Luca Pacioli and Double-Entry Bookkeeping; Accounting Profession and Accounting Education; Taxation and Accounting Standards. Biographies are a subfield that was not captured by the co-occurrence analysis. This paper systematizes a scholarly understanding of AHJ to pinpoint key research domains and suggest potential directions for AHJ. [ABSTRACT FROM AUTHOR]

Precisely characterizing Li-ion batteries is essential for optimizing their performance, enhancing safety, and prolonging their lifespan across various applications, such as electric vehicles and renewable energy systems. This article introduces an innovative nonlinear methodology for system identification of a Li-ion battery, employing a nonlinear autoregressive with exogenous inputs (NARX) model. The proposed approach integrates the benefits of nonlinear modeling with the adaptability of the NARX structure, facilitating a more comprehensive representation of the intricate electrochemical processes within the battery. Experimental data collected from a Li-ion battery operating under diverse scenarios are employed to validate the effectiveness of the proposed methodology. The identified NARX model exhibits superior accuracy in predicting the battery's behavior compared to traditional linear models. This study underscores the importance of accounting for nonlinearities in battery modeling, providing insights into the intricate relationships between state-of-charge, voltage, and current under dynamic conditions. [ABSTRACT FROM AUTHOR]

We document trends and patterns in the key attributes of the 24 top journals during 2001–2021 using data from the Web of Science. These trends include growth by disciplines and journals represented among selected journals in terms of growth in publications, relative publication share of disciplines, number of unique authors, attributes of prolific authors, and the extent of interdisciplinary contributions. We compare and contrast our findings with prior studies and offer a few conjectures on similarities and differences in the findings. We hope that our descriptive findings will spur further research on the production function of science and help identify the determinants of research productivity in top journals. [ABSTRACT FROM AUTHOR]

The Review of Accounting Studies (RAST) recently completed 25 years of publication. We provide a descriptive analysis of RAST's characteristics that should interest the stakeholders who have been part of the journal's evolution. We benchmark RAST's characteristics against the other top accounting journals: Journal of Accounting and Economics, Journal of Accounting Research, the Accounting Review, and Contemporary Accounting Research. We provide information on RAST's most prominent subject matter themes, methodologies used by RAST authors, the journals citing RAST, RAST's most highly cited papers for different periods, and affiliated institutions and countries of RAST's most prolific and cited authors. Results show that RAST has developed unique expertise in valuation and financial statement analysis, arguably becoming the market leader despite being the youngest journal among its peer group. It now publishes the highest number of articles among non-association journals. RAST continues to make inroads into Asian countries emerging as new research centers. [ABSTRACT FROM AUTHOR]

How far did the indigenous accounting of China's historically successful economy parallel Western double-entry bookkeeping (DEB)? We propose a scheme for classifying stages of bookkeeping that approach full DEB, review recently available nineteenth century Chinese accounting manuals and re-examine how far their recommendations reflect practice to be found in original account books contained in the archives of the Zigong brine wells for 1916-1917 (which have been argued to be essentially unchanged from the nineteenth century Qing era and perhaps earlier) and in the surviving accounts of the Fēngshèngtài salt traders of Henan province spanning 1854-1881. We introduce the accounting records we have now discovered from merchanting businesses in Anhui province, which span 300 years and survive from the 1590s onwards. These are all more sophisticated than the 'merchant-banking' accounts in the vast archive of Tŏng Tài Shēng covering 1798-1850, and in the case of the Anhui merchants' accounts comprise 'balance sheets' that include monetary values for physical as well as monetary assets, matching their owners' 'capital'. We tentatively conclude, on the basis of the evidence now emerging, that despite its variety of forms indigenous Chinese style accounting practice may in some cases have captured the structural essentials of DEB's content and functions and might be labelled 'Chinese-style double-entry bookkeeping' ('CDEB'), over which Western bookkeeping had no conceptual advantages. [ABSTRACT FROM AUTHOR]

Demand for ecological restoration of Earth's degraded ecosystems has increased significantly since the adoption of The Kunming-Montreal Global Biodiversity Framework in December 2022, with target 2 aiming to ensure that at least 30% of degraded ecosystems are under effective restoration by 2030. More recently, in December 2023, the Australian Parliament introduced the Nature Repair Act, which establishes a framework for the world's first legislated, national, voluntary biodiversity market. How can the effectiveness of these ambitious targets be measured? Natural Capital Accounting (NCA) provides a framework to measure changes in ecosystem condition that is applicable across ecosystems and potentially catalogue effects of restoration interventions to drive investment, improvement to practice, and ultimately, to better protect the Earth's ecosystems. However, the framework has not been tested in this context. In this progressive approach, we populated the leading global NCA framework with ecological data to quantify changes in ecosystem condition after restoration. In principle, NCA is fit for purpose, however, methodological refinements and ecological expertise are needed to unlock its full potential. These tweaks will facilitate adoption and standardisation of reporting as efforts ramp up to meet ambitious global restoration targets. [ABSTRACT FROM AUTHOR]

The analysis of social networks has been spreading, increasingly in new spaces and forms of communication, especially in the way of interacting and expanding knowledge. The study aimed to analyze which co-authorship connections of interinstitutional scientific publications are established by authors who study social networks. This study is justified by the fact that there are gaps in the literature, considering that there are no bibliometric studies in the area of accounting, with a view to knowing whether those who analyze social networks form a social network in the publications of journals in Accounting. The methodology used was descriptive analysis. The sample consisted of articles published in 15 journals in the accounting area between 2000 and 2020. Statistical tests were performed using Microsoft Office Excel, Ucinet 6,531, Netdraw 2,153 and Wordclouds software. The analysis showed that the institutions with the highest degree of "entry/exit" centrality of this social network were: FEA-USP, UFSC and UFPR. The authors who occupy a prominent role were: ROCHA, DT, CRUZ, JAW BEUREN, I. M and ESPEJO, MMSB The survey showed that 48% of authors who study social networks establish a link, in the interinstitutional relations of co-authorship, in published scientific articles in the accounting area. However, only two groups stood out by casually presenting ties with other institutions. It is concluded that researchers who analyze social networks and publish in accounting journals establish connections with researchers from other institutions, albeit timidly. However, despite the drop in scientific production in recent years, some research groups have been since 2007 without interruption, disclosing their studies to the community online. [ABSTRACT FROM AUTHOR]

Purpose: This study comprehensively reviews the global literature on busy boards and audit committees. Design/methodology/approach: Six eight articles on busy boards and audit committees from prominent accounting journals are reviewed and analyzed under the "reputation" and "busyness" premise. Findings: Most studies advocating the "reputation" hypothesis have the consensus that busy directors have their benefits (knowledge spillovers), particularly regarding sharing their in-depth knowledge, experiences and expertise. This phenomenon is pronounced for younger and IPO firms, which have high advising and financing needs. From the "busyness" perspective, busy directors are too overboard in carrying out their duty effectively and responsibly. Practical implications: This study identifies future research avenues on busy boards/audit committees and suggests that policymakers and regulators should limit the number of board appointments. Originality/value: This is the first study to extensively amalgamate research on busy directors and audit committees. It reveals the various proxies used to measure the busyness of board and audit committee members and the consequences of busyness. [ABSTRACT FROM AUTHOR]

This article discusses the concept of reluctance in world politics and explores why powerful states often fail to act decisively in dealing with crises in their neighboring regions. The author, Sandra Destradi, presents a theory and concept of reluctance, arguing that it is necessary to analyze actual state practices rather than relying solely on existing theories and policy analyses. Through empirical analysis of Brazil, Germany, and India, Destradi demonstrates how reluctance manifests in different ways and influences state policies. The article concludes that understanding reluctance is crucial for comprehending the behavior of powerful states in regional crises, and that theories and analyses that do not account for reluctance are incomplete. [Extracted from the article]

Post-enclosure charity lands in the period before the establishment of the charity commission in 1818 pose some fundamental questions. The amount and types of payment that recipients received, how they shifted over the period, and how the spectrum of relief adjusted to the massive macro-level changes – particularly the improvement in poor labourers' standards of living that occurred between c.1660 and c.1760 – are all of interest. By focusing on a dataset derived from an account book for a charity in Mere (Wiltshire) between 1656 and 1739, this paper reveals how the parish authorities coped with the developing economic polarities in rural society and made changes over time in the size and significance of the doles made from the funds arising from the charity lands, indicating the inextricably mixed nature of welfare – the balance between the different financial resources available both from formal relief and parish charities – in this period. [ABSTRACT FROM AUTHOR]

This paper draws on the hands-on experience of HSBC in implementing distributed ledger technology (DLT)-based solutions through building its own proprietary tokenisation platform, HSBC Orion, and participating in various industry initiatives such the Hong Kong Monetary Authority (HKMA)'s inaugural tokenised green bond issuance. The paper highlights key considerations for building DLT-based solutions and provides a view of the future state of digital assets as the ecosystem continues to grow and evolve. [ABSTRACT FROM AUTHOR]

In this study, we explore the product/service innovation process in university spin-offs (USOs) – a category of micro/small firms operating at the edge of technological frontiers. Our approach reconciles the traditional linear model with a practice-based lens, which characterises firm learning processes as underpinned by two logics of production and development. The findings agree with the extant literature that the process overall does not always follow stages in a standardised model. The lens further suggests that the interplay between the two logics occurs even within an individual so-called stage of the linear model, which makes for a counter-intuitive observation. This interplay also hinges upon customer collaboration and feedback. Overall, the apparent lack of adherence to formal process in USOs innovation is not mere haphazard response to being small and new. Reconciling the linear model and the lens is a step further in accounting for the latter's view of iterative learning and knowledge creation, while preserving the former's relevance as a communication device for multiple stakeholders involving in the process. [ABSTRACT FROM AUTHOR]

The accounting principles prevalent in Hollywood are seemingly crafted to mislead creators and investors. Film studios and streaming platforms have been found to use complex strategies to annually divert millions in net profits. Many contracts include audit clauses, but the cost of auditing a billion-dollar system is prohibitive for most creatives with "net profit" deals. However, a resourceful minority have recovered billions in profits and damages. We suggest using Bitcoin's transparent, immutable ledger to eliminate fraudulent accounting and build trust among profit-seeking filmmakers willing to trade maximum income for maximum profit per share. This trust can be spread globally utilizing the Bitcoin network as a transparent and immutable triple-entry accounting system. Our research shows that distributing this decentralized trust is achievable by configuring an ecosystem of existing Bitcoin wallets, applications, and recorded contracts to create a universal source of truth for all parties assisting in the creation of valuable content in the form of movies. This network can form the foundation on which to build a legal blockchain infrastructure that can eventually facilitate the sale of tokenized securities, discretely disseminate recorded financial data, and transparently distribute revenue to a collective of filmmakers indefinitely. [ABSTRACT FROM AUTHOR]