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

被引:1
作者
Cohen, Nava [1 ]
Sopt, Joanne [2 ]
机构
[1] New Jersey City Univ, Jersey City, NJ USA
[2] San Francisco State Univ, Lam Family Coll Business, Dept Accounting, San Francisco, CA 94132 USA
来源
ACCOUNTING AUDITING & ACCOUNTABILITY JOURNAL | 2024年 / 37卷 / 05期
关键词
Accountability; Stakeholder engagement; Children; Imagination; Space accounting; ADVOCACY NGOS; SUSTAINABILITY; ORGANIZATIONS; PERSPECTIVES; SOCIETY; PROJECT;
D O I
10.1108/AAAJ-12-2022-6177
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
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.
引用
收藏
页码:1312 / 1344
页数:33
相关论文
共 85 条
  • [1] Accountability and governance in pursuit of Sustainable Development Goals: conceptualising how governments create value
    Abhayawansa, Subhash
    Adams, Carol A.
    Neesham, Cristina
    [J]. ACCOUNTING AUDITING & ACCOUNTABILITY JOURNAL, 2021, 34 (04): : 923 - 945
  • [2] Space accounting
    Alewine, Hank C.
    [J]. ACCOUNTING AUDITING & ACCOUNTABILITY JOURNAL, 2020, 33 (05): : 991 - 1018
  • [3] [Anonymous], 1992, Moral consciousness and communicative action (English translation)
  • [4] A project for Romania? The role of the civil society's counter-accounts in facilitating democratic change in society
    Apostol, Oana Mihaela
    [J]. ACCOUNTING AUDITING & ACCOUNTABILITY JOURNAL, 2015, 28 (02): : 210 - 241
  • [5] "Good" news from nowhere: imagining utopian sustainable accounting
    Atkins, Jill
    Atkins, Barry Colin
    Thomson, Ian
    Maroun, Warren
    [J]. ACCOUNTING AUDITING & ACCOUNTABILITY JOURNAL, 2015, 28 (05): : 651 - 670
  • [6] THE METAMORPHOSIS OF THE WORLD SPACE ECONOMY: INVESTIGATING GLOBAL TRENDS AND NATIONAL DIFFERENCES AMONG MAJOR SPACE NATIONS' MARKET STRUCTURE
    Barbaroux, Pierre
    [J]. JOURNAL OF INNOVATION ECONOMICS & MANAGEMENT, 2016, (20): : 9 - 35
  • [7] Barthes R., 1982, Empire of signs. (R. Howard
  • [8] Hybrid organizations and an ethic of accountability: the role of accountability systems in constructing responsible hybridity
    Baudot, Lisa
    Dillard, Jesse
    Pencle, Nadra
    [J]. ACCOUNTING AUDITING & ACCOUNTABILITY JOURNAL, 2022, 35 (03): : 598 - 626
  • [9] Accounting and sustainable development: Reflections and propositions
    Bebbington, Jan
    Russell, Shona
    Thomson, Ian
    [J]. CRITICAL PERSPECTIVES ON ACCOUNTING, 2017, 48 : 21 - 34
  • [10] Beck U., 1992, Risk Society: Towards a New Modernity