The art of living together: space mining ecosystem, sustainability and accountability

Yeolan Lee and Eric A. Fong

Accounting, Auditing & Accountability Journal, 2024, vol. 37, issue 5, 1428-1456

Abstract: Purpose - A major obstacle regarding the measurement of an organization's sustainability and accountability in the space economy is defining the context and boundaries of commercial activity in outer space. Here, we introduce an ecosystem framework to address this obstacle. We utilize this framework to analyze the space mining sector. Our ecosystem framework sets the space mining sector's boundaries and helps a firm identify key stakeholders, activities, policies, norms and common pool resources in that sector and the interactions between them; a significant step in structuring how to measure space sustainability and accountability. Design/methodology/approach - Borrowing theories and perspectives from a wide range of academic fields, this paper conducts a comprehensive context analysis of the space mining ecosystem. Findings - Using our ecosystem framework to define the context and set boundaries for the space mining sector allowed us to identify sustainability-related issues in the sector and offer roadmaps to develop sustainability measures and standards. Originality/value - To the best of the authors’ knowledge, this is one of the first papers to introduce a framework to define boundaries in the global space economy and provides a tool to understand, measure and evaluate the space mining sector's environmental, social and economic issues.

Keywords: Space sustainability; Ecosystem; Space mining; Space economy; Sustainability accounting; Space commerce (search for similar items in EconPapers)
Date: 2024
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:aaaj-12-2022-6174

DOI: 10.1108/AAAJ-12-2022-6174

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