Accounting & Reporting
Recognition, valuation and disclosure of space-related assets, liabilities and activities.
Space Accounting Initiative
Taking Accounting
Beyond Earth.
We are coming together for a global academic network exploring the accounting, financial reporting and governance dimensions of the space economy.
4–7 November 2027
0
days
00
hours
00
minutes
00
seconds
International Congress on the Agenda
ICAFR’27 Gaziantep
November 2027
Exact dates to be announced
02 / PREVIOUS CONGRESS
We Successfully Completed Our Previous Congress!
We successfully held our previous congress, hosting a major international gathering in the space economy and accounting. Bringing together academics, industry leaders, public institutions and entrepreneurs, the congress stood out for its scientific collaboration, innovative ideas and forward-looking vision.
Highlights from the Congress
- 4 Moderators
- 8 Session Chairs
- 30 Speakers
- Numerous academic and sector sessions
- International participation and collaboration meetings
Core Goals of the Congress
- Strengthen global collaboration in the space economy and finance
- Build sustainable partnerships among academia, industry and public institutions
- Support research that will shape the future of space accounting
- Contribute to transparent, sustainable and innovative financial practices
03 / THE INITIATIVE
What is Space Accounting?
Space Accounting is an emerging area of research concerned with how economic activities beyond Earth may be measured, reported, financed, audited and governed. It draws on accounting, finance, law, sustainability and space policy.
- Develop a shared academic vocabulary
- Connect research and professional practice
- Encourage cross-border collaboration
- Support responsible, evidence-based research on the economics of space activities
04 / A SHARED RESEARCH HORIZON
Understanding the economy
of the future, together.
Space accounting is an emerging field of research focused on the measurement, reporting, financing and audit of economic activity beyond Earth.
The congress aims to bring academics, professionals and industry experts together for international scientific dialogue.
“As economic activity extends
beyond Earth, the questions
of accounting gain
a new dimension.”
05 / OUR RESEARCH AGENDA
Six Priority Research Themes
Framing the questions that will shape financial accountability in the evolving space economy.
Audit & Accountability
Assurance, transparency, risk management and robust control frameworks.
Finance & Investment
Funding models, investment appraisal and long-horizon financial decisions.
Sustainability & Governance
Responsible operations, resource stewardship and emerging reporting expectations.
Space Policy & Regulation
Potential intersections between space regulation, governance and financial disclosure.
Interdisciplinary Methods
Linking accounting scholarship with engineering, data, economics and law.
06 / SCIENTIFIC RESOURCES
From scientific foundations
to new questions.
Selected publications for understanding space accounting and exploring the congress research agenda.
FEATURED PUBLISHED BOOK CHAPTER · 2023
The New Dimension of Accounting in the 21st Century: Space Accounting
This study proposes Space Accounting as an emerging multidisciplinary accounting specialisation. It explores financial reporting and assurance, cost and valuation methods, taxation and international law, professional skills, and sustainability. Its proposed international standards board is an academic recommendation—not an existing regulator.
DOI: 10.26650/PB/SS46PS01.2023.004.006 ↗
LITERATURE CONTEXT · RESEARCH DEVELOPMENT
From the early literature to an explicit definition
In the literature excerpt provided, Alewine (2020) is identified as an early contribution introducing discussion of space accounting as an emerging subfield. The excerpt notes that a formal definition is not given there; it attributes the later explicit definition to Tekbaş and colleagues (2022, p. 19).
Conceptual definition in the cited 2022 study (paraphrased): space accounting investigates the accounting standards and information systems needed to monitor and report economic activities undertaken in space, supporting informed decisions and sustainable operations.
Alewine (2020) · Publisher / DOI ↗FROM THE PAPER / SELECTED RESEARCH QUESTIONS
01 / ACCOUNTING
Recognition, measurement & reportingWhat changes when assets, production and transactions move beyond Earth?02 / ASSURANCE
Audit & accountabilityHow should controls, evidence, risk disclosures and independent assurance evolve?03 / COSTING
Valuation & space productionHow might new operating environments affect asset lives, inventories and production costs?04 / LAW
Taxation & jurisdictionWhich legal systems govern transactions, liabilities and cross-border obligations?05 / SUSTAINABILITY
Space debris & integrated reportingHow could environmental obligations, insurance and long-term stewardship be disclosed?06 / COMPETENCE
Education & future standardsWhat multidisciplinary skills and coordination mechanisms might the profession require?2023↗
The New Dimension of Accounting in the 21st Century: Space Accounting
İstanbul University Press
Review publication2020↗
Space accounting
Accounting, Auditing & Accountability Journal
Review publication2022↗
Space for accounting and accountability: realising potential management accounting research contributions to the space sector
Accounting, Auditing & Accountability Journal
Review publicationEditorial note: Space Accounting is presented as an evolving research specialisation. Prospective standard-setting bodies and novel accounting frameworks discussed in published papers are proposals, not enacted regulations. Historic space-economy projections are not presented as current facts.
Editorial note: This is a selective narrative review, not a systematic bibliometric survey. References distinguish peer-reviewed scholarship, official institutional guidance and exploratory proposals. Suggested accounting bodies and space-specific standards are research proposals, not established regulators or mandatory requirements.
08 / GLOBAL DIALOGUE
Building the global space finance dialogue.
Space Accounting connects the financial questions of the new space economy with research, policy and real-world practice. Inspired by the cross-sector forum model presented on Space Accounting Congress, this platform aims to bring scholars, financial professionals, space industry innovators and public institutions into constructive dialogue.
Shared terminology, publications and interdisciplinary studies on space accounting.
Space project financing, investment appraisal, risk and long-term capital.
Industry-specific reporting questions, technology assets and emerging business models.
Transparency, oversight, auditability and responsible commercialisation.
Editorial note: The linked congress website has a separate identity. Its listed past dates, speakers and attendance claims have not been independently verified and are not presented here as established facts. The four pillars above describe the Space Accounting platform's proposed areas of engagement, not confirmed event sessions or partners.
FEATURED INTERNATIONAL EVENT
Congresses & Events
A curated selection of academic events relevant to the Space Accounting research agenda. ICAFR’27 is presented as a featured congress, not as the identity of this platform.
FEATURED CONGRESS
ICAFR’27
GAZİANTEP • TÜRKİYE14TH INTERNATIONAL CONGRESS
14th International Congress on Accounting and Finance Research
Theme: Innovation and New Horizons in Accounting and Finance. The congress brings together academic research and professional practice in Gaziantep, including opportunities to explore emerging fields such as Space Accounting.
ICAFR’27 will have its own congress website. The official link will be published once confirmed.
Organizer: Gaziantep Chamber of Certified Public Accountants (SMMM). Partners shown on preliminary poster: Gaziantep University and Gaziantep Metropolitan Municipality.
Explore the ICAFR’27 research focus ↑For the congress series background, see the ICAFR’26 archive (2026 edition, not the ICAFR’27 registration site). ICAFR’26 ↗
10 / EDITORIAL DESK
Insights & Updates
Editorial series planned for the platform. These are proposed topics, not published news reports.
The Financial Reporting Questions Raised by the Space Economy
Accountability and Oversight for Space-Related Activities
Toward an International Space Accounting Research Community
INTERNATIONAL SCIENTIFIC COMMUNICATION
Let’s open new horizons together.
Indicate your area of interest to join the congress, paper submission and scientific collaboration agenda.
Applications and the registration calendar will be announced through official updates.
Share Your Interest
07 / CONNECTING DISCIPLINES
A Global Research Community
A shared space for scholars, accounting professionals, institutions and researchers interested in financial governance beyond Earth.
Researchers
Develop ideas, collaborate and share peer-reviewed research.
Professionals
Bring practical expertise in reporting, assurance and finance.
Institutions
Explore future educational and institutional partnerships.
Membership, scientific committee and partnership procedures will be published after formal approval.
EDITORIAL INTEGRITY
Evidence before assertion.
This platform distinguishes scholarly publications, institutional standards, policy guidance, and proposed research frameworks. Editorial summaries are not endorsements of any author, company or regulator. Congress information is updated only when verified; this website is not an official ICAFR’27 registration portal.
Review the literature and citations →