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.