不可持续性是扩大流行病和大流行病的主要来源:关于可持续性和生态系统核算的结论

IF 2.4 Q2 BUSINESS, FINANCE

Journal of Accounting and Organizational Change Pub Date : 2020-11-26 DOI:10.1108/jaoc-08-2020-0117

S. Schaltegger

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引用次数: 9

摘要

目的本研究的目的是确定流行病的来源，并得出结论，以供管理。会计和报告设计/方法学/方法回顾关于流行病的科学文献;概念化发现区分了人畜共患疾病的三个主要来源和途径，并得出了组织变革和会计的结论研究限制/影响生态系统和生态系统管理的会计在研究和实践中需要得到更多的关注，以打击流行病的主要来源和流行病的社会影响减少未来的可能性流行病需要打破流行病发展的道路独创性/价值对流行病和流行病的主要来源进行概念性系统化;总结、管理、会计和报告后果

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Unsustainability as a key source of epi- and pandemics: conclusions for sustainability and ecosystems accounting

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

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来源期刊

Journal of Accounting and Organizational Change BUSINESS, FINANCE-

CiteScore

4.80

自引率

15.80%

发文量

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.