Search results

1 – 10 of over 65000
Open Access
Article
Publication date: 4 July 2023

Patrizia Di Tullio, Matteo La Torre, Michele Antonio Rea, James Guthrie and 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…

1468

Abstract

Purpose

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 mindset favouring human progress and survival at the expense of all other species and the environment. This mindset raises concerns over the social and environmental impacts of space activities and the accountability of space actors. This research article explores the accountability of space actors by presenting a pluralistic accountability framework to understand, inspire and change accountability in the New Space Economy. This study also identifies future research opportunities.

Design/methodology/approach

This paper is a reflective and normative essay. The arguments are developed using contemporary multidisciplinary academic literature, publicly available evidence and examples. Further, the authors use Dillard and Vinnari's accountability framework to examine a pluralistic accountability system for space businesses.

Findings

The New Space Economy requires public and private entities to embrace hybrid and pluralistic accountability for their social and environmental impacts. A new way of seeing the relationship between human life, the Earth and celestial space is needed. Accounting language is used to mirror and mobilise broader forms of responsibility in those involved in space.

Originality/value

This paper responds to the AAAJ's special issue call for examining how accountability can be ensured in the New Space Age. The space activities businesses conduct, and the anthropocentric view inspiring their race toward space is concerning. Hence, the authors advocate the need for rethinking accountability between humans and nature. The paper contributes to fostering the debate on social and environmental accounting and the accountability of space actors in the New Space Economy. To this end, the authors use a pluralistic accountability framework to help understand how the New Space Economy can face the risks emanating from its anthropocentric mindset.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 4 January 2024

Richard M. Kerslake and 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…

Abstract

Purpose

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 accountability—enable, influence and motivate large human exploration ventures, principally in maritime and space fields, utilizing Columbus’s and Chinese explorations of the 1400s as the primary setting.

Design/methodology/approach

The study analyzes archival data from narrative and interpretational history, including both academic and non-academic sources, that relate to two global historical events, the Columbus and Ming Chinese exploration eras (c. 1400–1500), as a parallel to the modern “Space Race”. Existing studies on pertinent HASS (Humanities and Social Sciences) and STEM (Science, Technology, Engineering and Mathematics) enablers, influencers and motivators are utilized in the analysis. The authors draw upon the concepts of stakeholder theory and the construct of accountability in their analysis.

Findings

Findings suggest that non-STEM considerations—politics, finance, accountability, culture, theology and others—played crucial roles in enabling Western Europe (Columbus) to reach the Americas before China or other global powers, demonstrating the pivotal importance of HASS factors in human advancements and exploration.

Research limitations/implications

In seeking to answer those questions, this study identifies only those factors (HASS or STEM) that may support the success or failure in execution of the exploration and development of a region such as the New World or Space. Moreover, the study has the following limitation. Relative successes, failures, drivers and enablers of exploratory ventures are drawn almost exclusively from the documented historical records of the nations, entities and individuals (China and Europe) who conducted those ventures. A paucity of objective sources in some fields, and the need to set appropriate boundaries for the study, also necessitate such limitation.

Practical implications

It is observable that many of those HASS factors also appear to have been influencers in modern era Space projects. For Apollo and Soyuz, success factors such as the relative economics of USA and USSR, their political ideologies, accountabilities and organizational priorities have clear echoes. What the successful voyages of Columbus and Apollo also have in common is an appetite to take risks for an uncertain return, whether as sponsor or voyager; an understanding of financial management and benefits measurement, and a leadership (Isabella I, John F. Kennedy) possessing a vision, ideology and governmental apparatus to further the venture’s goals.

Originality/value

Whilst various historical studies have examined influences behind the oceangoing explorations of the 1400s and the colonization of the “New World”, this article takes an original approach of analyzing those motivations and other factors collectively, in interdisciplinary terms (HASS and STEM). This approach also has the potential to provide a novel method of examining accountability and performance in modern exploratory ventures, such as crewed space missions.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Book part
Publication date: 6 September 2019

Abstract

Details

Space Tourism
Type: Book
ISBN: 978-1-78973-495-9

Article
Publication date: 1 June 2001

Graham T.T. Molitor

As Earth’s resources decline in the coming centuries, those of other planets will be ever‐more coveted. The commercial exploitation of space will meanwhile continue, with private…

Abstract

As Earth’s resources decline in the coming centuries, those of other planets will be ever‐more coveted. The commercial exploitation of space will meanwhile continue, with private sector investment in a wide range of leisure and security applications. Is the driving force of this innovation the knowledge that ours is a doomed planet? And if so, can we colonize others in time?

Details

Foresight, vol. 3 no. 3
Type: Research Article
ISSN: 1463-6689

Keywords

Article
Publication date: 25 June 2021

Maria Lucas Rhimbassen and Lucien Rapp

In the absence of a clear property rights regime in outer space, commodification might bypass several legal considerations and instill a regime through customary practice, which…

Abstract

Purpose

In the absence of a clear property rights regime in outer space, commodification might bypass several legal considerations and instill a regime through customary practice, which could collide with international space law ethics, and thus, erode the corpus juris spatialis. The purpose of this paper is to find a way to prevent such an erosion.

Design/methodology/approach

Through an interdisciplinary review of the literature pertaining to space law, space property rights, economic goods, resources and commodities, this paper explores potential solutions to prevent further fragmentation of the corpus juris spatialis when confronted with the elusive transnational lex mercatoria dynamics and potential commodification of the space ecosystem.

Findings

This paper explores solutions to prevent this outcome through decentralized frameworks ranging from polycentric governance to a newspace antitrust” regime. Polycentric governance could prove very useful to address the plurality of space property rights and their complexity while space antitrust would not be precluded to intervene in a commoditized space market. Commodities benefited in the past from a certain antitrust immunity, however, due to globalization, technological development and deregulation, commodities have become more competitive, and therefore, the immunity is being gradually overturned.

Originality/value

This paper explores the benefits of unlocking antitrust potential forces into channeling, hand in hand with polycentricity, the development of the space ecosystem in light of international space law ethics. “Space antitrust” could become a discipline per se and better resonate with non-traditional stakeholders in the space sector in a context of commercialization and commodification of resources. Today, benefit-sharing causes debate among spacefaring nations in terms of property rights. However, it could be enforced through competition law dynamics.

Details

Journal of Property, Planning and Environmental Law, vol. 13 no. 2
Type: Research Article
ISSN: 2514-9407

Keywords

Article
Publication date: 1 April 1986

Julia M. Rholes and Jean Kellough

On 13 July 1974, President Nixon signed a proclamation declaring the week of 20 July National Space Week, in honor of man's landing on the moon on 20 July 1969. Although the lunar…

Abstract

On 13 July 1974, President Nixon signed a proclamation declaring the week of 20 July National Space Week, in honor of man's landing on the moon on 20 July 1969. Although the lunar landing was certainly the emotional high point for the American space program, interest in space remains quite high, as evidenced by the tremendous popularity of films and books on the subject. The intention of this article is to provide readers with a guide to materials that serve to focus attention on space exploration, not only during Space Week, but throughout the year.

Details

Reference Services Review, vol. 14 no. 4
Type: Research Article
ISSN: 0090-7324

Article
Publication date: 22 November 2022

Yang Lei, Yue Guo, Xiaotong Li and Zhe Jing

The space industry has experienced rapid development over the last few years. Activities such as building things in space, learning about our Earth and exploring outer space are…

Abstract

Purpose

The space industry has experienced rapid development over the last few years. Activities such as building things in space, learning about our Earth and exploring outer space are satisfying people's fantasies and achieving humanity's ambitions. Such activities have also generated many issues that belong to several information systems (IS) research domains. In this article, the authors discuss the challenges and opportunities associated with the space economy.

Design/methodology/approach

The authors discuss why the emerging space economy opens a new frontier of e-commerce and data analytics. Linking three important IS research areas (i.e. digital commerce, data analytics and information security) to the space economy, this study motivates scholars to pay close attention to this promising new frontier for IS research.

Findings

The authors identify new research opportunities within several IS research contexts (digital commerce, data analytics and information security). The authors highlight the potential for opening a robust, interdisciplinary field in the IS domain that could provide valuable insights for practitioners and academics.

Originality/value

Because of the unique characteristics of the space economy, this article presents some promising avenues, research opportunities and implications for several IS fields (digital commerce, data analytics, decision science, information sharing and information security and new business models). Indeed, many opportunities are interdisciplinary in scope, with overlaps occurring between IS and other disciplines.

Details

Industrial Management & Data Systems, vol. 123 no. 2
Type: Research Article
ISSN: 0263-5577

Keywords

Article
Publication date: 1 June 1959

THE opening months of the last war were conducted in a very leisurely fashion because the expected disasters had not befallen us. Not until our armies were rescued from the…

Abstract

THE opening months of the last war were conducted in a very leisurely fashion because the expected disasters had not befallen us. Not until our armies were rescued from the beaches of Dunkirk did the stark realities of the situation percolate into the public mind. Once the facts were understood the whole country was galvanised into activity.

Details

Work Study, vol. 8 no. 6
Type: Research Article
ISSN: 0043-8022

Article
Publication date: 1 June 2000

Graham T.T. Molitor

This introductory article, the first in a series of six, will describe the impending waves of economic activity projected to dominate the advanced economies over the course of the…

Abstract

This introductory article, the first in a series of six, will describe the impending waves of economic activity projected to dominate the advanced economies over the course of the new millennium. Successive economic shifts suggest how investment opportunities and dead‐ends, new growth sectors and declining ones, jobs and livelihoods, and the overall socioeconomic scaffolding of advanced nations will change in the centuries to come. This coverage will shed light on the changing landscape of economic developments, indicate a sense of timing and importance, and provide perspectives on new potentialities.

Details

Foresight, vol. 2 no. 3
Type: Research Article
ISSN: 1463-6689

Keywords

Article
Publication date: 21 December 2021

Basil P. Tucker and Hank C. Alewine

The contribution of accounting research to the space sector has arguably been less discernible, less visible and less appreciated than that made by STEM disciplines. This paper…

Abstract

Purpose

The contribution of accounting research to the space sector has arguably been less discernible, less visible and less appreciated than that made by STEM disciplines. This paper aims to ascertain the nature and extent to which management accounting can contribute to interdisciplinary advancements of the space sector. This is accomplished by investigating possible contributions realised by management accounting research to the space sector and identifying the opportunities and challenges facing interdisciplinary accounting researchers in making a contribution.

Design/methodology/approach

This qualitative empirical study draws on interviews with 25 academic researchers and practitioners from Australia, the USA, the UK, Canada, Europe, India and China, with research or practitioner experience on accounting issues germane to the space sector. The purpose is to seek their perceptions of how interdisciplinary management accounting research can solve contemporaneous problems in the space sector.

Findings

The potential contribution that management accounting research can make in the space sector is grounded in the inherent interdisciplinary of the discipline. The propensity to draw on other disciplines, theories, methodologies and methods is a strength of management accounting, as it is arguably by such interdisciplinarity that “wicked problems’ such as those presented by space exploration, policy and research can be solved.

Originality/value

This is one of the first papers to explore the role and contribution management accounting research can offer to what has traditionally been a STEM-dominated field. In so doing, it underscores the central importance and value-added by an interdisciplinary approach to management accounting research.

Details

Accounting, Auditing & Accountability Journal, vol. 35 no. 6
Type: Research Article
ISSN: 0951-3574

Keywords

1 – 10 of over 65000