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The emerging and rapidly growing space economy warrants initial analysis from an accounting lens. This article explores accounting's role in entity transactions involving outer space activities by addressing two questions: (1) What accounting challenges exist within a developing space economy? (2) What accounting research opportunities exist to address these challenges?

Background context introduces accounting scholars to the modern space economy and its economic infrastructure, providing insight on entity transactions involving activities in outer space. Detailed discussion and analysis of space accounting challenges and research opportunities reveal potential for a robust, interdisciplinary field in the accounting domain relevant for both practitioner and academic spheres. The article concludes with a summary investigation of the future exploration of accounting for space commerce.

Many accounting challenges and opportunities exist now and in the near future for accounting practitioners and scholars to contribute towards humanity's ambitious plans to achieve a sustained presence on the moon sometime during the 2020s and on Mars in the 2030s. All of accounting's traditional subject-matter domain, as well as sustainability accounting matters, will be relied upon in these efforts. Interdisciplinary inquiries and problem solving will be critical for success, with particular collaboration needs existing between accounting and operations management scholars.

This is the first paper to explore accounting for the burgeoning space economy, and to offer insight and guidance on the development of an emerging accounting subfield: space accounting.

The last decade has seen increasing advocacy for, and interest in the use of white space in the broadcasting bands by providers of wireless broadband services. This paper aims to discuss the scope in Australia for “symbiotic” and “invasive” white space devices to operate in the UHF band after digital switchover and speculate about longer term trends.

The authors draw from their analysis of recent regulatory decisions to explain how the parameters established for channel planning naturally conduce to the development of large white spaces. They then identify emerging opportunities for white space usage in the reduced UHF band allocated to digital television services as well as in nearby guard bands.

The article's analysis suggests that there is considerable scope for white space devices to operate in Australia – even in the context of a reduced UHF band following analog switch off. Furthermore, the authors argue that the development of complementary business models could see off any perceived conflict between intensive white space usage and the long‐term benefit of both broadcasters and telecommunications operators.

It is timely for proponents of white space usage to establish regulatory arrangements that will allow intensive use of those white spaces. Current FCC proposals to base the regulatory framework on spectrum co‐sharing between broadcasters and white space broadband providers may lead to similar, yet distinct, opportunities in the USA as well.

There is a surprising paucity of published information worldwide regarding white space regulation. This article provides an in‐depth discussion of the main parameters driving white space opportunity.

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.

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.

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.

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.

Relatively few studies have examined the perspectives of informal learning facilitators who play key roles in cultivating an equitable learning environment for nondominant youth and families in making and tinkering spaces. This study aims to foreground the perspectives of facilitators and highlight the complexities and tensions that influence their equity work.

Interviews were conducted with facilitators of making and tinkering spaces across three informal learning organizations: a museum, a public library system and a network of community technology centers. This study then used a framework that examined equity along dimensions of access to what, for whom, based on whose values and toward what ends to analyze both the explicit and implicit conceptions of equity that surfaced in these interviews.

Across organizations, this study identified similarities and differences in facilitators’ conceptualizations of equity that were influenced by their different contexts and had implications for practice at each organization. Highlighting the complexity of enacting equity in practice, this study found moments when dimensions of equity came together in resonant ways, while other moments showed how dimensions can be in tension with each other.

The complexity that facilitators must navigate to enact equity in their practice emphasizes the need for professional development and support for facilitators to deepen their conceptions and practices around equity beyond access – not just skill building in making and tinkering.

This study recognizes the important role that facilitators play in enabling equity-oriented participation in making and tinkering spaces and contributes the “on the ground” perspectives of facilitators to highlight the complexity and tensions of enacting equity in practice.

The corporate boundaries that matter today are the boundaries that define and contain the corporation’s innovation searches. This article examines how innovation can be extended outside the traditional corporate boundary. After identifying several factors that are driving extended innovation ‐‐ and, in so doing, changing the value‐creating nature of the firm ‐‐ the authors present extended innovation strategies for companies in either mature industries (where the industry structure is established( or emerging opportunity spaces (where the competitive structure and industry dynamics have yet to crystallize). In mature industries such as retail, new ideas are most likely to be found in the “white spaces” between companies. Companies should pursue these opportunities through cross‐company alliances that recombine assets and competencies. In emerging spaces such as biotechnology, where the locations of opportunities are unknown, companies should pursue explorative collaborations that emphasize low‐cost probing and learning.

The multi-ethnic neighbourhood of Strømsø in Drammen in Norway is facing a major transformation. The town has undergone major renewal processes during the last decade and has been presented as a successful example of urban development both nationally and internationally. In the chapter, we look closer at what spaces and qualities are underlined as significant in this neighbourhood by the examined appropriators of public space, and how their views relate to the qualities stated in planning documents for the area. Public spaces and meeting points can play a vital role in safeguarding diversity and urban cultural heritage associated with these spaces. Public space represents physically defined structures (streets, squares, parks), but even more importantly a social space offering possibilities of encounter and activity otherwise not displayed in the city. These qualities might be perceived as heritage values and significant constituents inherent in public space. This makes public space the keeper of values that are seen as basic urban qualities.

Through scholarly personal narrative (Nash, 2004), this chapter outlines a multifaceted approach to creating safer brave spaces for queer and trans students within a predominantly Hispanic-serving, public research university with a mainly commuter student population in South Florida. All spaces require courageous acts of authenticity on the part of its occupants. Thus, the creation of safer brave spaces is acknowledged as a practice since safety is an ideal to be worked toward especially for those with less power and privilege, such as queer and trans people as opposed to straight and cisgender people. Experiences of heterosexism and cisgenderism are positively associated with psychological distress among queer and trans college students (Goldberg, Kuvalanka, & Black, 2019; Sue, 2010; Woodford, Kulick, Sinco, & Hong, 2014). Research suggests empowerment and the acquisition of power is a positive coping mechanism for resisting and overcoming experiences of heterosexism and cisgenderism (Mizock, 2017; Nadal, Davidoff, Davis, & Wong, 2014; Todoroff, 1995). Administrators are called upon to mindfully create spaces that empower queer and trans students. Quick tips throughout the chapter highlight that queer and trans students should be given opportunities to determine their own risks, choose their own mentors, create their own spaces, have their own voices centered, realize their own solutions, fail and learn from setbacks, and deconstruct systems of power. At the University level, administrators should work to educate and change policies that further support students' opportunities to courageously exist and persist authentically in spaces across the university as a whole and not just in designated centers.

The purpose of this paper is to review the topic “urban green space” focusing on its social benefits and measure techniques in terms of monetary value and accessibility. It suggests potential research direction by using an integrated valuation and measurement framework, and concludes that urban green space valuation in the providers’ perspective as well as accessibility analysis in the consumers’ perspective are useful tools that provide significant measure techniques in urban green space planning.

The paper uses a systematic approach to build up a conceptual framework that quantifies social benefits of green space from provider and consumer perspectives. The literature review indicates some limitations of existing techniques of valuation and accessibility analyses, which entails an integrated model of measurements.

The paper explores social benefits of urban green space, which includes recreational opportunities, aesthetic enjoyments, adjusting psychological well‐being and physical health, enhancing social ties, and providing educational opportunities. To analyze existing evaluation and measure techniques of urban green space, the paper points out that a single measurement only evaluates certain aspects of urban green space, which may not always be suitable to comprehensively assess social benefits from both providers’ and consumers’ perspectives. Considering this limitation, the paper offers an integrated model to measure urban green space that may deal with current limitations.

The originality of the study resides in designing an integrated model including valuation and measure techniques. It certainly offers an important avenue to evaluate social benefits of urban green space.

The purpose of this case study is to demonstrate how a liberal arts college library has reimagined its spaces in response to the changes in higher education, particularly integration of educational technology into research, teaching, and learning; changes in students’ information-seeking behaviors; and an increasingly important role of local special collections as a means to preserve and reinforce unique institutional identity.

This case study is built on the first-hand experience, as all contributors directly participated in each phase of the process, from formulating ideas to completion of the current stage.

Meaningful and high-impact space adjustments do not necessarily entail extensive budgetary investments. They do entail, however, developing comprehensive goals and directions and a level of collaboration among library departments and relevant academic units in order to deliver cohesive services, programming, and a creative, nimble response to the constantly changing needs of the patron.

We believe that these high-impact, cost-conscious improvements provide a useful model for other small academic libraries preparing to reconfigure or renovate their spaces. We offer a model for creating a dynamic, service-centered space on a limited budget.

The overwhelming majority of the literature related to library spaces focuses on large universities, and the treatment of space topics in small undergraduate colleges, and liberal arts colleges in particular, is strikingly negligent. This case study of a small liberal arts college will help fill the void by adding to the rare voices commenting on library spaces in liberal arts colleges.

Much has been published on makerspaces: the history, development and progress and how they are used – stories of successes and opinions on their potential. The purpose of this paper is to comment on such publications within the library and information science (LIS) literature and to warn libraries to not only focus on providing physical spaces and tools but to explore the bigger potential of extended, interconnected spaces for information and information resources and “mutations” of makerspaces such as makerlearning.

The contribution is based on a pragmatic and reflective analysis of the LIS literature on makerspaces. The questions are: what to make of the literature, and what needs to be done to enrich the subject literature to support an interconnected approach to makerspaces and information resources and information support?

There is a very strong focus in the literature on libraries as physical spaces for makerspaces, the planning, provision, maintenance and how-we-do-it approaches. Although very important this does not sufficiently explore an interconnection between makerspaces and an expanded information-related involvement of libraries, e.g. in information literacy training, guided inquiry, bridging the digital divide, research (embedded librarianship) and community support.

There are many publications on makerspaces in the LIS literature. They however, mostly do not reflect on the opportunities to take a more holistic look at the potential of makerspaces in libraries interconnected to the use of information resources, and information-related support and intervention from libraries.

Although there are many papers on makerspaces the purpose of this contribution is to focus on extended input from libraries.