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

PurposeThis 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 contemporary context of space exploration, the space economy and public space policy.Design/methodology/approac...

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Bibliographic Details
Published in:Accounting, auditing & accountability journal auditing & accountability journal, 2024-07, Vol.37 (5), p.1245-1257
Main Authors: Tucker, Basil P., Alewine, Hank C.
Format: Article
Language:English
Subjects:
Academic staff
Accountability
Aerospace engineering
Business models
Collaboration
Decision making
Information systems
Innovations
Management accounting
Moon
Public spaces
Space exploration
Supply chains
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Summary:PurposeThis 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 contemporary context of space exploration, the space economy and public space policy.Design/methodology/approachThe paper draws together, identifies, expands upon and advances opportunities available to researchers seeking to investigate the ways in which accounting research and practice might inform the modern space sector.FindingsPapers comprising the AAAJ special issue are informed by authors with diverse research backgrounds (including various accounting subfields and non-accounting business disciplines) and varying methodological approaches, including positivist, interpretivist as well as critical research paradigms. Interestingly, the call for papers also attracted several non-accounting academics or academics who have not traditionally undertaken or engaged appreciably with accounting research. This diverse approach to addressing initial space accounting questions should help establish a firm launching point for future research advances.Originality/valueThe paper's originality lies in advancing a need to engage with the unique demands of “the New Space Age”, requiring fundamentally innovative approaches to many aspects of accounting such as financial accounting, management accounting and sustainability accounting as well as contextualising or re-contextualising current accounting concepts, principles and thinking to apply to a new setting.
ISSN:1368-0668
0951-3574
1758-4205
DOI:10.1108/AAAJ-04-2024-7023