Advances in Consumer Research
Issue 4 : 2863-2867
Original Article
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
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
Research Article
Ai And the Future of Work Life: A Study of MNCS in Delhi-NCR
Published: 11/11/2025
Research Article
Promotional Measures of Small Finance Banks – A Study
Published: 10/11/2025
Research Article
Investigating the Factors Influencing Intermediaries’ Performance: An Empirical Study Using Factor Analysis and Structural Equation Modelling
Published: 11/11/2025
Research Article
Contribution Of Physics to Ancient Indian Knowledge System
Published: 11/11/2025
Loading Image...
Volume 2, Issue 4
Citations
156 Views
233 Downloads
Share this article
© Copyright Advances in Consumer Research