Unsustainability as a key source of epi- and pandemics: conclusions for sustainability and ecosystems accounting
Journal of Accounting & Organizational Change
ISSN: 1832-5912
Article publication date: 26 November 2020
Issue publication date: 15 December 2020
Abstract
Purpose
The purpose of this study is to identify sources of epidemics and deduct conclusions for management, accounting and reporting.
Design/methodology/approach
Review of scientific literature on epidemics; conceptualization.
Findings
Three key sources and paths of zoonotic diseases are distinguished and conclusions drawn for organizational change and accounting.
Research limitations/implications
Accounting for ecosystems and ecosystem management needs to receive more attention in research and practice to combat key sources of epidemics and pandemics.
Social implications
To reduce the likelihood of future pandemics the paths of epidemics development need to be broken.
Originality/value
Conceptual systematization of key sources of epidemics and pandemics; concluding management, accounting and reporting consequences.
Keywords
Acknowledgements
The author would like to thank two anonymous reviewers and the editor for their constructive feedback.
Citation
Schaltegger, S. (2020), "Unsustainability as a key source of epi- and pandemics: conclusions for sustainability and ecosystems accounting", Journal of Accounting & Organizational Change, Vol. 16 No. 4, pp. 613-619. https://doi.org/10.1108/JAOC-08-2020-0117
Publisher
:Emerald Publishing Limited
Copyright © 2020, Emerald Publishing Limited