Biodiversity and extinction accounting for sustainable development: A systematic literature review and future research directions
系统梳理了2013至2020年间40篇关于生物多样性与物种灭绝核算的文献，发现合法性理论最常用、内容分析是主要方法，并指出未来研究方向，适合学者、政策制定者和从业者参考。
Abstract This paper seeks to present the first systematic literature review (SLR) on biodiversity and species extinction accounting publications. This strand of research is gaining increased attention due to emerging scientific evidence that finds a relationship between the human destruction of biodiversity and the recent Covid‐19 crisis, causing profound economic and health impacts. This justifies the need for an SLR of 40 articles from 2013 to 2020. Descriptive results show research contributions peaked in 2018 with the most publications appearing in the Accounting, Auditing & Accountability Journal. Results show legitimacy theory is the most applied theoretical framework with global studies and developed country specific research receiving the greatest attention. In addition, content analysis is identified as the preferred research methodology. Additionally, through synthesising and analysing literature, we provide potential opportunities for future research that is underexplored. This paper will provide a valuable study for academics, policymakers and practitioners pursuing research in this field.