Biodiversity and extinction accounting for sustainable development: A systematic literature review and future research directions
作者： Lee Roberts , Abeer Hassan , Ahmed Elamer , Monomita Nandy
DOI: 10.1002/BSE.2649
关键词:
摘要: Abstract This paper seeks to present the first systematic literature review (SLR) on biodiversity and species extinction accounting publications strand of research is gaining increased attention due emerging scientific evidence that finds a relationship between human destruction recent Covid-19 crisis, causing profound economic health impacts justifies need for an SLR 40 articles from 2013 2020 Descriptive results show contributions peaked in 2018 with most appearing Accounting, Auditing & Accountability Journal Results legitimacy theory applied theoretical framework global studies developed country specific receiving greatest In addition, content analysis identified as preferred methodology Additionally, through synthesising analysing literature, we provide potential opportunities future underexplored will valuable study academics, policymakers practitioners pursuing this field
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