Yamaguchi Fujio    Department   Professional Graduate School  , Graduate School of Global Business    Position   Professor
Date	2022/10/02
Conference	37th Annual Conference of The Japan Society for Social Science of Accounting
Promoters	Annual Conference of The Japan Society for Social Science of Accounting
Conference Type	Domestic
Presentation Type	Speech (General)
Contribution Type	Individual
Country	Japan
Venue	Ritsumeikan University
Holding period	2022/09/30～2022/10/02
Details	Since the beginning of the 21st century, human presence in space has become more permanent and industrialisation is being planned. Accounting for outer space has become a necessity. In this presentation, the characteristic points of space accounting are deduced using a deductive approach, followed by an analysis of the accounting and financial statements of JAXA, which is actually conducting business in space, using an inductive approach. Based on the results, similarities with the management of the East India Company are pointed out, and it is argued that a global agreement on the formation of space programme, management and ethics is necessary, and an effective form of accounting is considered.