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
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