The New Dimension of Accounting in the 21st Century: Space Accounting
Yazarlar (4)
İsmail Tekbaş
Arzu Aktaş Ymm
Prof. Dr. Murat AZALTUN Yalova Üniversitesi, Türkiye
Ayşe Göksu Atasoy
Bildiri Türü Tebliğ/Bildiri Bildiri Dili İngilizce
Bildiri Alt Türü Tam Metin Olarak Yayınlanan Tebliğ (Uluslararası Kongre/Sempozyum)
Bildiri Niteliği Alanında Hakemli Uluslararası Kongre/Sempozyum
DOI Numarası 10.26650/PB/SS46PS01.2023.004.006
Kongre Adı II. Symposium on Space Economy, Space Law and Space Sciences
Kongre Tarihi 28-05-2022 / 29-05-2022
Basıldığı Ülke Türkiye Basıldığı Şehir İstanbul
Bildiri Linki chrome-extension://efaidnbmnnnibpcajpcglclefindmkaj/https://cdn.istanbul.edu.tr/file/JTA6CLJ8T5/D32E90CB11BF4C7D8089CF5ECB9AD3A3
UAK Araştırma Alanları
Uluslararası Muhasebe
Özet
Beginning with Ancient Mayan astronomy, the curiosity of humans in outer space has continuously increased throughout history. It is a fact that the interest in and desire for space is as old as the history of humankind. Although humankind’s desire to live on other planets was initially regarded as impossible, the world has reached the level of exploring space travel and the unknown through technology by the second half of the 20th century. Advances in technology will make spaceflight a regular part of our daily trips around the planet in the next 50 years.(Reed, 2017).Economic and technological conditions that change over time require accounting practices to change and adapt to new processes. In this context, accounting science can recognize the developments expected to be experienced in space. For example, the claim that American astronaut Anne Mcclain accessed the bank accounts of her husband, who was about to get divorced from the international space station in 2019, went down in history as the first financial crime committed in space (https://tr. euronews. com/2019/08/24/uzayda-islenen-ilk-suc-iddiasiastronot-bosanma-davasi-acan-esinin-banka-hesabina-girdi). While even going to space was perceived as a difficult task in the past, the science of law had a difficult time in the face of this event. It was faced with the questions of by which rules and methods the American astronaut should be tried. Undoubtedly, since the incident is related to a financial event, it will affect accounting science. Starting from this point, the need will arise for accounting to examine,
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