ASSESSING THE CHALLENGES FACING SPACE ACCOUNTING FROM AN ACCOUNTING AND AUDITING PERSPECTIVE

Yıl 2026, Cilt: 25 Sayı: 77, 41 - 57, 19.01.2026

İlkay Ejder Erturan

https://doi.org/10.55322/mdbakis.1671956

Öz

This study is a narrative literature review examining accounting and auditing issues in the space sector. The research is not aimed at testing hypotheses based on a specific theory, but rather at discussing the adequacy of existing accounting systems in the face of rapidly developing space activities. The primary objective of the study is to emphasize the importance of growing space activities for accounting and auditing. The article examines the role of accounting and auditing in accounting processes arising in businesses related to space activities by focusing on two fundamental questions: What accounting and auditing challenges exist in developing space activities? What accounting and auditing research opportunities exist to address these challenges?
To this end, the article aims to introduce space activities and their economic infrastructure and to offer insights into the impact of commercial activities involving space activities on accounting and auditing. This detailed discussion of the challenges and research opportunities related to accounting and auditing for space activities demonstrates the potential of this interdisciplinary and strategically important field in the accounting field for both practitioners and academic audiences. The study covers literature published between 2010 and 2024 and focuses on studies that contain direct or indirect data on accounting practices in the field of space activities.
This study is among the pioneering studies examining accounting within the context of expanding space activities and aims to offer insights and guidance for the development of "space accounting," an emerging subfield of accounting.

Anahtar Kelimeler

Accounting , Space , Space Accounting , Space Law , Space Trade

UZAY MUHASEBESİNİ BEKLEYEN ZORLUKLARIN MUHASEBE VE DENETİM AÇISINDAN DEĞERLENDİRİLMESİ

Öz

Bu çalışma, uzay sektöründeki muhasebe ve denetim sorunlarını inceleyen amaçsal (narrative) bir literatür araşturması niteliğindedir. Araştırma, belirli bir teoriye dayalı hipotez testine değil; hızla gelişen uzay faaliyetleri karşısında mevcut muhasebe sistematiğinin yeterliliğini tartışmaya yöneliktir. Çalışmanın temel amacı, büyüyen uzay faaliyetlerinin muhasebe ve denetim açısından taşıdığı önemi vurgulamaktır. Makale, uzay faaliyetlerine bağlı olarak işletmelerde ortaya çıkan muhasebe işlemlerinde muhasebenin ve denetimin rolünü şu iki temel soruya odaklanarak incelemektedir: Gelişmekte olan bir uzay faaliyetlerinde ne tür muhasebe ve denetim zorlukları mevcuttur? Bu zorlukları ele almak için ne tür muhasebe ve denetim araştırma fırsatları mevcuttur?
Bu amaç doğrultusunda, makale uzay faaliyetlerini ve ekonomik altyapısını tanıtmayı ve uzay faaliyetlerini içeren ticari faaliyetlerin muhasebe ve denetim üzerindeki etkilerine dair içgörüler sunmayı amaçlamaktadır. Uzay faaliyetlerinin muhasebeleştirilmesi ve denetimi ile ilgili zorlukların ve araştırma fırsatlarının ayrıntılı bir şekilde tartışılması analizi, disiplinlerarası ve stratejik açıdan önemli bu alanın hem uygulayıcılar hem de akademik kitleler için muhasebe alanındaki potansiyelini ortaya koymaktadır. Çalışma, 2010-2024 yılları arasında yayınlanmış literatürü kapsamakta ve uzay faaliyetleri alanındaki muhasebe uygulamalarına ilişkin doğrudan veya dolaylı veriler içeren çalışmalara odaklanmaktadır.
Bu çalışma, muhasebeyi genişleyen uzay faaliyetleri bağlamında inceleyen öncü çalışmalar arasında yer almakta ve muhasebenin yeni ortaya çıkan bir alt alanı olan "uzay muhasebesi"nin gelişimine yönelik içgörüler ve rehberlik sunmayı amaçlamaktadır.

Anahtar Kelimeler

Uzay , Uzay Ticareti , Uzay Muhasebesi , Uzay Hukuku , Muhasebe

Etik Beyan

Yoktur

Destekleyen Kurum

Yoktur

Teşekkür

Yoktur

Kaynakça

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