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Informal institutions in accounting research: A structured literature review

Author

Listed:
  • Leventis, Stergios
  • Tsalavoutas, Ioannis
  • Tsoligkas, Fanis

Abstract

We adopt a structured literature review methodology to review the literature on the impact of informal institutions on accounting outcomes. We address three key questions: How is research on the impact of informal institutions on accounting outcomes developing? What is the focus and critiques of the literature on the impact of informal institutions on accounting outcomes? Finally, what is the future for research on the impact of informal institutions on accounting outcomes? We contribute to the international accounting literature by producing a study that reviews this lively research area, enabling valuable and impactful future research in this field.

Suggested Citation

  • Leventis, Stergios & Tsalavoutas, Ioannis & Tsoligkas, Fanis, 2024. "Informal institutions in accounting research: A structured literature review," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 55(C).
    • Handle: RePEc:eee:jiaata:v:55:y:2024:i:c:s1061951824000272
    DOI: 10.1016/j.intaccaudtax.2024.100621
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    Keywords

    International accounting; Informal institutions; Culture; Social norms; Literature review; Accounting outcomes;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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