Informal institutions in accounting research: A structured literature review

Stergios Leventis; Ioannis Tsalavoutas; Fanis Tsoligkas

doi:10.1016/j.intaccaudtax.2024.100621

Informal institutions in accounting research: A structured literature review

Stergios Leventis , Ioannis Tsalavoutas, Fanis Tsoligkas

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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.

Original language	English
Article number	100621
Journal	Journal of International Accounting, Auditing and Taxation
Volume	55
Early online date	11 May 2024
DOIs	https://doi.org/10.1016/j.intaccaudtax.2024.100621
Publication status	Published - 30 Jun 2024

Data Availability Statement

Data will be made available on request.

Funding

We are grateful for constructive and helpful comments on earlier versions of this work from two anonymous reviewers, Helen Kang, Chris Nobes, Luke Watson, and the Editor in Chief (Robert K. Larson).

Keywords

Accounting outcomes
Culture
Informal institutions
International accounting
Literature review
Social norms

ASJC Scopus subject areas

Accounting
Finance

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10.1016/j.intaccaudtax.2024.100621

Informal institutions in accounting research (accepted author manuscript)Accepted author manuscript, 728 KBLicence: CC BY-NC-ND

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KW - Culture

KW - Informal institutions

KW - International accounting

KW - Literature review

KW - Social norms

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Informal institutions in accounting research: A structured literature review

Abstract

Data Availability Statement

Funding

Keywords

ASJC Scopus subject areas

Access to Document

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