That's a good question, but I suppose the answer comes down to "semantics".
An "air-conditioning" system is just a big refrigerator, but whereas a refrigerator cools a closed well-insulated and air-tight box, an "air-conditioning" system attempts to cool a large ventilated space. But they are both the same thing.
However, they are also a "heat-pump", and a "heat-pump" is a system that transfers heat from one place to another. In doing this, a "heat-pump" has a point where heat is "absorbed" (hence cooling the space around that point) and a point where heat is "expelled" (hence heating the space around that point). Note that "heat" is anything above zero Kelvin (-273 C). So a heat-pump can be used to draw "excess" heat from the ground into a house i.e. a "refrigerator" in reverse, which cools the ground and heats the house (note that the ground in say Alaska, even at -50C, is still Kelvin warm, so it can be cooled further).
In other words, heat-pump = refrigerator, heat-pump = heater, refrigerator = heater .....but those systems all use "refrigerant gas" in the piping, which is hot at the point where heat is expelled from the system.
Just put "heat pump" into google images and you'll find loads of images, such as this one ....
In the above picture, in normal operation the A/C in the car expels heat on the left-hand side at the "condenser", where the heat is lost directly in the air-stream.
In the diesel-engined Accord, when outside temperatures are cold and the engine is cold, there is a valve that changes the arrangement of the piping in the system, such that heat is now expelled in the cabin, and heat is absorbed outside of the cabin (i.e. cool gas circulates through a point in the outside air). I can only ***ume that the heat is expelled at the evaporator, and that heat is absorbed at the condenser. But someone may one day take a diesel-engined Accord apart and discover that there is a heat exchanger in the water-matrix, and/or there is a small evaporator hidden somewhere in the engine compartment.
Finally, if you want to test the system in your car, drive up to Finland, but make sure that you fill the fuel-tank with winter-diesel on the way, otherwise the diesel fuel will freeze LOL