{"title":"Unsustainability as a key source of epi- and pandemics: conclusions for sustainability and ecosystems accounting","authors":"S. Schaltegger","doi":"10.1108/jaoc-08-2020-0117","DOIUrl":null,"url":null,"abstract":"PurposeThe purpose of this study is to identify sources of epidemics and deduct conclusions for management, accounting and reporting Design/methodology/approachReview of scientific literature on epidemics;conceptualization FindingsThree key sources and paths of zoonotic diseases are distinguished and conclusions drawn for organizational change and accounting Research limitations/implicationsAccounting for ecosystems and ecosystem management needs to receive more attention in research and practice to combat key sources of epidemics and pandemics Social implicationsTo reduce the likelihood of future pandemics the paths of epidemics development need to be broken Originality/valueConceptual systematization of key sources of epidemics and pandemics;concluding management, accounting and reporting consequences","PeriodicalId":46141,"journal":{"name":"Journal of Accounting and Organizational Change","volume":"16 1","pages":"613-619"},"PeriodicalIF":2.4000,"publicationDate":"2020-11-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"9","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Accounting and Organizational Change","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1108/jaoc-08-2020-0117","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 9
Abstract
PurposeThe purpose of this study is to identify sources of epidemics and deduct conclusions for management, accounting and reporting Design/methodology/approachReview of scientific literature on epidemics;conceptualization FindingsThree key sources and paths of zoonotic diseases are distinguished and conclusions drawn for organizational change and accounting Research limitations/implicationsAccounting for ecosystems and ecosystem management needs to receive more attention in research and practice to combat key sources of epidemics and pandemics Social implicationsTo reduce the likelihood of future pandemics the paths of epidemics development need to be broken Originality/valueConceptual systematization of key sources of epidemics and pandemics;concluding management, accounting and reporting consequences
期刊介绍:
The main objective of the journal is to provide a platform for researchers and practitioners from multiple disciplines to disseminate information on organizational and accounting systems change. To achieve this, the journal will be directed at mapping out contemporary changes in the new global business environment. It will seek to explain the new techniques, processes, and philosophies associated with the rise of strategy-oriented accounting and information systems.