Contents
pdf Download PDF pdf Download XML
53 Views
56 Downloads
Share this article
Original Article | Volume 2 Issue 4 (ACR, 2025) | Pages 2863 - 2867
Family ownership structure, accounting practices and financial inclusion: a meta-analysis of Tunisian banks
1
Assistant Professor in Accounting, Higher Institute of Management of Gabes (ISGG), University of Gabes. International Finance Group Tunisia (IFGT), University of Tunis El Manar, Tunisia
Under a Creative Commons license
Open Access
Abstract

Financial inclusion remains a central concern for economic development, particularly in emerging countries like Tunisia. Banks, as key intermediaries, play a vital role in broadening access to financial services. However, their contribution is shaped not only by their ownership structure, especially the prevalence of family ownership, but also by their accounting practices and the transparency of financial reporting. This paper conducts a meta-analysis of existing research to assess how family governance and accounting disclosure jointly influence financial inclusion within Tunisian banks. Anchored in agency theory and the socio-emotional wealth perspective, the analysis explores how conservative or opaque accounting practices, often associated with family control, can hinder trust and reduce access to formal financial services. Conversely, greater financial transparency can serve as a lever to improve inclusion. The study concludes with recommendations for enhancing both governance and accounting disclosure to promote inclusive finance in Tunisia

Keywords
Recommended Articles
Original Article
Investigating the Cause–Effect Relationship Between Marketing Strategies and Purchase Intentions for Healthy Food Products
Original Article
Cross-Border Trade and Digital Payment: A New Paradigm in Global Business Management
Original Article
Safeguarding the Digital Consumer: A Comparative Legal and Psychological Analysis of Dark Patterns in E-Commerce
...
Original Article
A Review of Digital Marketing Practices & Tools
© Copyright Advances in Consumer Research