Beyond the planetary boundaries: exploring pluralistic accountability in the new space age

Tullio, Patrizia Di; Torre, Matteo La; Rea, Michele A.; Guthrie, James; Dumay, John

doi:10.1108/aaaj-08-2022-6003

Cited by 7 publications

(17 citation statements)

References 120 publications

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“…In so doing, we also extend the scant literature on accounting and accountability in the Space sector (Di Tullio et al, 2023;Alewine, 2021, 2022) by showing how EO data are embedded into a broader accountability system, connecting different actors through a "value chain", from the data provider gathering data from Space to the primary users working on data modelling and analysis, to those actors making decisions, the end users, i.e. local authorities, public and private organisations and citizens.…”

Section: Introductionmentioning

confidence: 84%

Towards a future-oriented accountability: accounting for the future through Earth Observation data

Granà,

Achilli,

Giovannoni

et al. 2024

AAAJ

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PurposeThis paper follows the call for more future-oriented practices within organisations, particularly in relation to how they respond to growing concerns about Earth’s sustainability and life on the Planet. This study aims to explore how the data produced by major scientific projects in the Space sector can support future-oriented accountability practices by enabling both a projection and an imagination of a more or less distant future, thereby feeding into accountability practices.Design/methodology/approachWe rely upon a multiple interpretative case study analysis and interview-based data from three main organisations in the Earth observation (EO) value chain: an International Space Company, a Research Centre of Energy Transition and a European Private Equity Firm.FindingsWe find that future-oriented accountability practices can be fed by a creative assemblage of scientific data provided by Space sector’s programmes with different sources of knowledge and information. These data are embedded into a broader accountability system, connecting different actors through a “value chain”: from the data providers, gathering data from Space, to the primary users, working on data modelling and analysis, to the end users, such as local authorities, public and private organisations. The predictive data and expertise exchanged throughout the value chain feed into future-oriented accountability efforts across different time-space contexts, as a projected and imagined, more or less distant, future informs the actions and accounts in the present.Originality/valueThis research extends the literature on the time dimension of accountability. We show how a creative assemblage of scientific data with different sources of knowledge and information –such as those provided by Space sector’s programmes and EO data – enable organisations to both project the present into (a more or less distant) future and imagine this future differently while taking responsibility, and accounting for, what could be done and desired in response to it. We also contribute to the limited literature on accountability in the Space sector by examining the intricate accountability dynamics underpinning the relationships among the different actors in the EO data value chain.

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Section: Introductionmentioning

confidence: 84%

Towards a future-oriented accountability: accounting for the future through Earth Observation data

Granà,

Achilli,

Giovannoni

et al. 2024

AAAJ

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“…The study from Di Tullio et al (2023) has begun the process to adapt the Dillard and Vinnari (2019) framework to space accounting by highlighting hybrid partnerships between the private and public sector within the New Space Economy. In this study, we explore how space organizations' actions can align with the four different functions of accountability as highlighted by Rached (2016).…”

Section: Imaginationmentioning

confidence: 99%

“…As noted by Di Tullio et al (2023), questions surrounding the accountability of space organizations abound especially when an anthropocentric view is taken. The public partners' actions in this study aligned most with the populist function by engaging children across Europe to raise interest and support for the mission.…”

Section: Functions Of the Accountability Systemmentioning

confidence: 99%

Children, imagination and outer space exploration: implications for space accountability systems

Cohen,

Sopt

2024

AAAJ

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PurposeThe 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/approachThis 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.FindingsOur 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/valueThis 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.

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“…Di Tullio et al (2024) explore the social and environmental accountability of the New Space Economy's actors, offer a pluralistic accountability framework to enable accountability and identify opportunities for future research into this nascent area of inquiry. They observe that the New Space Economy necessitates both public and private units to be accountable for their social and environmental influences in a hybrid and pluralistic manner.…”

Section: Contributions To the Aaaj Special Issue 31 The Papers Compri...mentioning

confidence: 99%

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

Tucker,

Alewine

2024

AAAJ

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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.

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Beyond the planetary boundaries: exploring pluralistic accountability in the new space age

Cited by 7 publications

References 120 publications

Towards a future-oriented accountability: accounting for the future through Earth Observation data

Towards a future-oriented accountability: accounting for the future through Earth Observation data

Children, imagination and outer space exploration: implications for space accountability systems

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

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