Accounting, Auditing & Accountability Journal: Volume 37 Issue 5

Not because it is easy … accounting research enters the space age

Basil P. Tucker, Hank C. Alewine

This article introduces the AAAJ special issue's content and, in so doing, aims to reflect on the contribution that accounting as a discipline is placed to make within the more…

To boldly go where no one has gone before: a critical realist approach to space accounting

Sven Modell

The purpose of this paper is to demonstrate how critical realism can be mobilised as a meta-theory, or philosophical under-labourer, for research on space accounting and how this…

Beyond the planetary boundaries: exploring pluralistic accountability in the new space age

Patrizia Di Tullio, Matteo La Torre, Michele Antonio Rea, James Guthrie, John Dumay

New Space activities offer benefits for human progress and life beyond the Earth. However, there is a risk that the New Space Economy may develop according to an anthropocentric…

Children, imagination and outer space exploration: implications for space accountability systems

Nava Cohen, Joanne Sopt

The primary objective of this paper is to explore how space organizations can incorporate children and imagination in their accountability-based accounting and decision-making…

Asteroid mining vs the carbon bubble: ethical considerations for space resource extraction

Evie Kendal

The purpose of this paper is to consider the ethical and environmental implications of allowing space resource extraction to disrupt existing fuel economies, including how…

China’s space sector, firm CSR and patent quality

Bin Li, Fei Guo, Lei Xu, Ron McIver, Ruiqing Cao

This paper examines firm-level accountability and performance implications under a state-dominated institutional environment, China, for firms engaged in the space economy. Extant…

The final frontier? Mechanisms to stimulate investment in the commercial space travel industry

Robyn King, David Smith, Grace Williams

The paper’s purpose is to consider, using a transaction cost economics (TCE) framework, the mechanisms used by space agencies to encourage private investment in the commercial…

The art of living together: space mining ecosystem, sustainability and accountability

Yeolan Lee, Eric A. Fong

A major obstacle regarding the measurement of an organization's sustainability and accountability in the space economy is defining the context and boundaries of commercial…

New world, or out of this world? Columbus – an exploratory study of HASS and STEM success factors in the first “space” race

Richard M. Kerslake, Chandrasekhar Krishnamurti

The purpose of this paper is to investigate the extent to which interdisciplinary (HASS, i.e. non-STEM) factors—in particular, accounting, stakeholder management and…

Towards a future-oriented accountability: accounting for the future through Earth Observation data

Fabrizio Granà, Giulia Achilli, Elena Giovannoni, Cristiano Busco

This paper follows the call for more future-oriented practices within organisations, particularly in relation to how they respond to growing concerns about Earth’s sustainability…