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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…

1516

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

Article
Publication date: 7 May 2024

Nava Cohen and 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…

Abstract

Purpose

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 processes.

Design/methodology/approach

This study centers on stakeholder engagement with children, specifically examining the drawing competition associated with the CHaracterising ExOPlanet Satellite (CHEOPS) space exploration mission. We employ a multidimensional research design consisting of both an interpretive approach to the 2,748 space-related drawings submitted by children across Europe to the CHEOPS drawing competition in 2015 and a content analysis of 46 media releases published by ESA and the University of Bern, the key partners of the CHEOPS mission.

Findings

Our analysis of the children’s drawings and the CHEOPS media releases indicates that the related organizations account for some of the children’s visions and imaginations, but shortcomings exist in addressing the ethical and space environmental concerns related to space exploration. We explore implications for the space accounting agenda by applying the critical dialogic accountability framework proposed by Dillard and Vinnari (2019), which allows for a discussion on an outline for action by incorporating intergenerational equity (Thomson et al., 2018) and moral imagination (Werhane, 1999).

Originality/value

This study offers a novel exploration of a largely overlooked yet crucial stakeholder group: children. By focusing on their unique perspectives and imaginative capabilities, the paper brings forth the voices of those who will inherit the future of space exploration. Employing children’s drawings as a medium of symbolic communication, this research study offers fresh insights into their perceptions, particularly relevant to space accounting. This innovative approach not only enriches the literature on stakeholder engagement and accountability but also provides space organizations with valuable guidance on fostering inclusivity and ensuring that the interests of future generations are considered in decision-making processes.

Details

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

Keywords

Article
Publication date: 13 May 2024

Yeolan Lee and 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…

Abstract

Purpose

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 activity in outer space. Here, we introduce an ecosystem framework to address this obstacle. We utilize this framework to analyze the space mining sector. Our ecosystem framework sets the space mining sector's boundaries and helps a firm identify key stakeholders, activities, policies, norms and common pool resources in that sector and the interactions between them; a significant step in structuring how to measure space sustainability and accountability.

Design/methodology/approach

Borrowing theories and perspectives from a wide range of academic fields, this paper conducts a comprehensive context analysis of the space mining ecosystem.

Findings

Using our ecosystem framework to define the context and set boundaries for the space mining sector allowed us to identify sustainability-related issues in the sector and offer roadmaps to develop sustainability measures and standards.

Originality/value

To the best of the authors’ knowledge, this is one of the first papers to introduce a framework to define boundaries in the global space economy and provides a tool to understand, measure and evaluate the space mining sector's environmental, social and economic issues.

Details

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

Keywords

Article
Publication date: 28 July 2023

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…

Abstract

Purpose

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 may further inquiries into the known as well as the unknown implications of space exploration and commercialisation.

Design/methodology/approach

This is a conceptual paper that applies critical realism to the field of space accounting using cost management in space contracts as an illustrative example.

Findings

Adopting a naturalised version of critical realism that recognises the complex interplay between natural and social realities, the author nuances the distinction between intransitive and transitive objects of knowledge and advances a framework that may be used as a starting point for a transfactual mode of reasoning. The author then applies this mode of reasoning to the topic of cost management in the space sector and illustrates how it may enhance our insights into what causes cost overruns in space contracts.

Research limitations/implications

By adopting a naturalised version of critical realism, the author establishes a philosophical framework that can support the broadly based, inter-disciplinary research agenda that has been envisaged for research on space accounting and possibly inform policy development.

Originality/value

This paper is the first to apply a critical realist perspective to space accounting and lays a philosophical foundation for future research on the topic.

Details

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

Keywords

Abstract

Details

Understanding Intercultural Interaction: An Analysis of Key Concepts, 2nd Edition
Type: Book
ISBN: 978-1-83753-438-8

Article
Publication date: 13 December 2023

Iffat Khatoon

The paper aims to explore the intergenerational maps project that set out to map the Brimbank and Moonee Valley residents' awareness of their favourite aspects of their local…

Abstract

Purpose

The paper aims to explore the intergenerational maps project that set out to map the Brimbank and Moonee Valley residents' awareness of their favourite aspects of their local community. In reflecting on the way this project enabled local knowledge exchanges between different age groups, the paper examines the way intergenerational interactions become pedagogical and make public and public pedagogy visible.

Design/methodology/approach

This research paper employs the theoretical and methodological framework of performance (Charman and Dixon, 2021) to read the author's experience with the intergenerational maps project. Insights gained from performance framework are shared to illuminate the complexity of public pedagogy and its entanglement with place, public and knowledge.

Findings

The critical reflection on the author's encounter with a pedagogical event points to the importance of using a new theorisation of public pedagogy (Charman and Dixon, 2021) as a useful generative method to guide the reading, learning and research within the fields of public pedagogy and intergenerational relations.

Practical implications

The practical implications of this paper centres on its deployment of a new theorisation of public pedagogy as a useful framework for studying intergenerational interactions. This places these intergenerational interactional dynamics in the field of public pedagogy and can be practically applied to further develop desirable public pedagogical practices within the arena of public pedagogy.

Originality/value

The paper offers a subjective interpretation of the author's experience with an intergenerational interaction project and presents an application of a theoretical framework to read events as pedagogical performances that brings insights into the pedagogical potential of these public performances.

Details

Qualitative Research Journal, vol. 24 no. 1
Type: Research Article
ISSN: 1443-9883

Keywords

Open Access
Article
Publication date: 28 March 2024

Elgazzar Iman Mahmoud Khalil

At the beginning of the 21st century, a new class of information workers, the “information have-less” has risen. This class of workers alleviates the influence of information and…

Abstract

Purpose

At the beginning of the 21st century, a new class of information workers, the “information have-less” has risen. This class of workers alleviates the influence of information and communication technologies (ICTs) revolution on poverty and unemployment. The purpose of this study is to investigate the presence of this class of workers in Egypt and assess the size and potential growth of this category of workers.

Design/methodology/approach

The study clarifies the conceptual framework of the new division of labor, in the information age. The Central Agency for Public Mobilization and Statistics, American Chamber of Commerce in Egypt, Ministry of Communications and Information Technology and Information and Decision Support Center websites provided secondary data for this study. These data are used to assess the size of “the information have less” in Egypt.

Findings

The division of work and class, in the 21st century, depends on the level of skills possessed to work with ICTs. So, class and labor nowadays could be divided into self-programmable labor (Innovators). Information have-less labor class, adding value to the economy by learning skills and presenting repetitive work. Generic labor class, who cannot work with ICTs, and work in jobs, that do not need computers or other ICTs. The study has shown that the “information have-less” labor class is present in Egypt since the beginning of the 21st century, in all its categories; entrepreneurism, the service sector and the manufacturing sector. There are approximately 50% of this labor class in the service sector and only 13% of the information have-less works in manufacturing sector despite the great opportunities that Egypt has to expand manufacturing to absorb more employment. The inclusion of information technology (IT), in all domains, has not decreased employment in Western countries but has reallocated information have-less employment toward the service sector, and there would probably be the same effect in Egypt.

Practical implications

The study highlights the need for Egyptian policymakers to encourage the manufacturing and service sectors to provide huge working opportunities. The Egyptian government has to change the educational policies, at all stages, to include digital learning skills so IT can be incorporated in a wide range of economic activities. Further research includes: conducting a survey to measure the contribution of the entrepreneurial part of the information have-less employment in Egypt. In addition, a model may be developed, by the researcher to examine the reallocation of employees in Egypt.

Originality/value

Studying employment, in Egypt, using the conceptual framework of the information age is rarely being done.

Details

Review of Economics and Political Science, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2356-9980

Keywords

Article
Publication date: 11 October 2022

Sara Ibrahim Khalifa, Zeinab Shafik and Dina Shehayeb

Few public places are designed with due consideration to the needs and preferences of teens. Teens in public spaces are often viewed with apprehension from other user groups…

Abstract

Purpose

Few public places are designed with due consideration to the needs and preferences of teens. Teens in public spaces are often viewed with apprehension from other user groups. Teens hanging out in public spaces are always observed with caution and are sometimes associated with negative behaviour by other community members. In designing public spaces that are suitable for the teens and not alienating them to other members of the community, it is necessary to understand how teens perceive their environment and what they expect from it. The psychological, social and emotional development determines the teens’ preferences regarding public spaces. This research attempts to understand how teens perceive and value those places and the factors that influence teens’ preferences in public spaces. This study aims to deduce some factors that influence teens’ preferences and behaviour from an environmental psychology perspective and then test these factors on a sample of teenagers in an Egyptian setting.

Design/methodology/approach

An empirical study was conducted with teens in two districts in Cairo, Egypt: “Dokki” and “Sheikh Zayed,” to understand how teens perceive their neighbourhoods, identify preferred places and discern factors that influence their preferences. A sample of 67 teens, aged between 13 and 19 years old, in which 31 were males, and 36 were females, completed a survey that allowed teens to identify and rate their experiences. This occurred using a map-based mobile application to foster more active engagement by participants, in which they identified their favourite places, the behaviour associated with these places, what teens do there – when, and with whom, as well as their rating of the place.

Findings

The most important conclusion drawn from this study was that teens’ preferences are linked to their cognitive, emotional and social development. They influence and are associated with essential aspects such as the sense of freedom, sense of safety, self-identity, enjoyment, thrill-seeking and peer relationships. Therefore, it is important to adopt a new perspective to the design of public spaces to create teen-friendly places.

Originality/value

Adopt a new perspective to public space design to create teen-friendly places by adopting an environmental psychology lens to shed light on the social and psychological dimensions of the built environment.

Details

Archnet-IJAR: International Journal of Architectural Research, vol. 18 no. 1
Type: Research Article
ISSN: 2631-6862

Keywords

Article
Publication date: 1 May 2024

Veena Vohra and Anjni Anand

This paper aims to explore how employees reconceptualized their time and space to order and structure their lives in an unprecedented scenario of nonvoluntary work from home.

Abstract

Purpose

This paper aims to explore how employees reconceptualized their time and space to order and structure their lives in an unprecedented scenario of nonvoluntary work from home.

Design/methodology/approach

Set in the context of lockdowns due to the pandemic scenario, the study uses a constructivist approach to collect data through in-depth online interviews to understand how employees coped with the challenges emanating in a nonvoluntary work from home situation. The respondents were purposively selected to reflect a diverse pool in terms of gender, familial responsibilities and age/tenure.

Findings

The findings present temporal and spatial themes that provide several insights into how employees made sense of time and space as resources to navigate their challenging work-home roles.

Research limitations/implications

In the present study, the authors found that when boundaries get violated, it does not necessarily manifest in the form of dissatisfaction with one or the other domain. The respondents in the current study show-cased adjustment mechanism to cope with the boundary permeability that happened. They adopted ways in which they could safe-guard their multiple identities in the situation they found themselves in, do justice to the salient roles in their lives, emerge as more empathetic humans and look forward to a brighter and more hopeful future. This opens-up a possibility of studying the theory behind human behavior in crisis-like situations and the degree of acceptance that people show when they find themselves in undesirable-unalterable situations.

Practical implications

A mental reorientation is required on the part of both employees and employers to navigate smoothly in this new “normal” and find more sustainable solutions to the problem if the remote working or hybrid mode of working becomes mainstay. Clear demarcations between work and nonwork time are a key element to ensure proper work schedules for remote workers. Offline meetings and get-togethers can be organized on a periodic basis to facilitate employee interaction and engagement. Participation of employees in key decisions becomes more important in such situations as it makes employees feel more connected with their work space.

Originality/value

To the best of the authors’ knowledge, the study is original as it is set in a completely unprecedented situation of lockdowns (during the pandemic) that affected the lives of everyone in some way or the other. The findings of the study are unique and insightful, as they help understand the sense-making mechanism adopted by people to successfully navigate through the crisis.

Details

International Journal of Organizational Analysis, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1934-8835

Keywords

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