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

Nava Cohen and Joanne Sopt

Accounting, Auditing & Accountability Journal, 2024, vol. 37, issue 5, 1312-1344

Abstract: Purpose - The 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/approach - This 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. Findings - Our 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 (Thomsonet al., 2018) and moral imagination (Werhane, 1999). Originality/value - This 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.

Keywords: Accountability; Stakeholder engagement; Children; Imagination; Space accounting (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:aaaj-12-2022-6177

DOI: 10.1108/AAAJ-12-2022-6177

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