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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 spaceflight sector.

The authors conducted a content analysis of 554 pages of news articles, relating to issues pertaining to partnerships between national government-based space agencies and private space travel providers, published over a 20-year period. Leximancer was used to initially screen the data and then the authors manually analysed the content to identify themes.

The data analysis revealed three themes, relating to: the uncertainty of space travel; National Aeronautics and Space Administration (NASA) stimulating innovation in the private sector; and risk, insurance and regulation. These themes informed by TCE reveal the “hierarchical” organisational forms used to achieve human spaceflight and then the “hybrids”, insurance and regulations used to stimulate private sector investment and innovation.

This paper contributes to the accounting literature by answering the calls of Alewine (2020) and Tucker and Alewine (2022a, b) for more research into accounting in the space context. Specifically, the paper contributes by identifying mechanisms used by NASA to stimulate private investment in the space travel sector, as well as issues that have affected the implementation of these mechanisms. The paper also contributes to the literature by, based on the analysis, identifying a series of reflections designed to stimulate further management accounting research in the space context.

The electrical properties of piezoelectric vibrators have a crucial influence on the operating state of ultrasonic motors. In order to solve the problem that the current piezoelectric vibrator generates a large amount of heat during vibration to degrade its performance, which in turn affects the normal operation of ultrasonic motors, this paper prepares a novel piezoelectric vibrator and tests its maximum vibration velocity under the working condition, which is more than twice as much as that of the current commercial PZT-8.

The crystal structures of the samples were analyzed by using an X-ray diffractometer. For microstructure observation, samples were observed by scanning electron microscope (SEM). The quasi-static piezoelectric coefficient meter (ZJ-3AN) was used for piezoelectric measurement. Dielectric properties were measured by utilizing an impedance analyzer (Agilent 4294A) with a laboratory heating unit. Ferroelectric hysteresis loops were obtained using a ferroelectric analyzer (Radiant, Multiferroic 100). A Doppler laser vibrometer (Polytec PSV-300F, Germany) and a power amplifier were used for piezoelectric vibration measurements, during which the temperature rise was determined by an infrared radiation thermometer (Victor 303, China).

The ceramics exhibit enhanced piezoelectric performance at 0.1–0.4 mol% of Yb doping contents. The ceramic of 0.4 mol% Yb reaches the maximal internal bias field and presents a larger mechanical quality factor of 1,692 compared with that of 0.2 mol% Yb-doped ceramic, in spite of a slightly decreased dielectric constant of 439 pC/N, the unit of the piezoelectric constant, which is the ratio of the local charge (pC) to the frontal force (N) and electromechanical coupling coefficient of 0.63. The vibrator with this large mechanical quality factor ceramic displays a vibration velocity of up to 0.81 m/s under the constraint of 20 °C temperature rising, which is much higher than commercial high-power piezoelectric ceramics PZT-8.

The enhanced high-power properties of the piezoelectric vibrator by Yb doping may provide a potential application for the high-performance USM and offer the possibility of long-term stable operation under high power for special equipment like USM. In the subsequent phase of research, the novel PZT-based high-power piezoelectric vibrator can be utilized in the USM, and the motor's performance will be evaluated under aerospace conditions to objectively assess the reliability of the piezoelectric vibrator.

The case is derived from secondary sources, including publicly available reports and information about all companies directly or indirectly engaged in the industry. No primary sources were available.

This teaching case is designed for students to demonstrate their mastery of industry-level analysis in the emerging space tourism industry. It allows students to understand what constitutes the industry within the broader space sector and to apply analytical tools such as PESTEL and Porter’s Five Forces, with the option to discuss strategic groups. Students gain insights into how the industry is evolving within its broader environment and how companies could respond or differentiate themselves. Information is also provided for students to consider the broader social impact of a relatively new industry from the perspective of sustainable development.

The case is written for undergraduate and graduate students enrolled in strategic management courses. The case placement is ideally in conjunction with industry-level analytical frameworks such as Porter’s Five Forces, PESTEL analysis, strategic groups (optional) and industry life cycle. Most strategic management textbooks cover these concepts in the first few chapters. For example, “Strategic Management, 14th edition” by Hill, Schilling and Jones (2023) covers these topics in chapter 2. Given that space tourism is an embryonic industry dependent on technological innovation, instructors might also use this case in innovation or entrepreneurship-related courses. This case could also be used to address critical issues, such as sustainability, in tourism management courses.

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.

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 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.

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.

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.

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.

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.

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.

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.

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.

Here the authors thoroughly explore a field-tested exchange of ideas, a discussion. The authors share a robust discussion script that models a wise-practice pedagogical approach for promoting civic competence [problem-based historical inquiry (PBHI)] and then describe precisely how the discussion is an exemplar of that approach.

Scores of teachers and teacher educators have participated in this discussion in real-world classroom settings. This was first experienced during a professional development seminar at the University of Prishtina in Kosovo when the first author, working with Kosovar colleagues including the second author, led this seemingly impromptu discussion of major values in conflict over the issue of whether Kosovo's government should make tobacco use illegal. This has since been implemented in several undergraduate and graduate education courses in the United States of America.

The discussion script contains two types of text: (1) traditional text – default formatting – which constitutes the semi-structured wording a discussion leader would say aloud and (2) supplementary text – italicized formatting – that provides educative suggestions for professional development.

Finally, the authors share suggestions for revising this discussion for future iterations and ways teachers and teacher educators can further develop the skills for facilitating discussions.