Informal institutions in accounting research: A structured literature review

被引：3

作者：

Leventis, Stergios ^{[1
]}

Tsalavoutas, Ioannis ^{[2
]}

Tsoligkas, Fanis ^{[3
]}

机构：

[1] Int Hellen Univ, Sch Humanities Social & Econ Studies, 14th klm Thessaloniki-Moudania, Thessaloniki 57101, Greece

[2] Univ Glasgow, Adam Smith Business Sch, 2 Discovery Pl, Glasgow G11 6EY, Scotland

[3] Univ Bath, Sch Management, 10 East,Room 3.75,Claverton Down, Bath BA 2 7AY, Somerset, England

来源：

JOURNAL OF INTERNATIONAL ACCOUNTING AUDITING AND TAXATION | 2024年 / 55卷

关键词：

International accounting; Informal institutions; Culture; Social norms; Literature review; Accounting outcomes; NATIONAL CULTURE; MANAGEMENT CONTROLS; SOCIETAL TRUST; IFRS ADOPTION; DISCLOSURE; IMPACT; TAX; CORRUPTION; RELIGIOSITY; COOPERATION;

D O I：

10.1016/j.intaccaudtax.2024.100621

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

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.

引用

页数：23

共 50 条

[1] Lean accounting: a structured literature review
Alves, Rafael Figueira
Vieira Neto, Julio
de Mattos Nascimento, Daniel Luiz de Mattos
de Andrade, Flavio Ezequiel
Tortorella, Guilherme Luz
Garza-Reyes, Jose Arturo
TQM JOURNAL, 2022, 34 (06) : 1547 - 1571
[2] How do informal institutions influence inward FDI? A systematic review
Mondolo, Jasmine
ECONOMIA POLITICA, 2019, 36 (01) : 167 - 204
[3] Accounting for transition: A literature review
Golubeva, Olga
JOURNAL OF INTERNATIONAL ACCOUNTING AUDITING AND TAXATION, 2023, 51
[4] Life cycle thinking and carbon accounting in sustainable supply chains: a structured literature review and research agenda
Truant, Elisa
Crocco, Edoardo
Corazza, Laura
Borlatto, Edoardo
SUSTAINABILITY ACCOUNTING MANAGEMENT AND POLICY JOURNAL, 2024,
[5] Consequences of local social norms: A review of the literature in accounting, finance, and corporate governance
Habib, Ahsan
D'Costa, Mabel
Al-Hadi, Ahmed Khamis
ACCOUNTING AND FINANCE, 2023, 63 (01) : 3 - 45
[6] Information overload research in accounting: a systematic review of the literature
Hartmann, Maren
Weissenberger, Barbara E.
MANAGEMENT REVIEW QUARTERLY, 2024, 74 (03) : 1619 - 1667
[7] Blockchain in accounting practice and research: systematic literature review
Bellucci, Marco
Bianchi, Damiano Cesa
Manetti, Giacomo
MEDITARI ACCOUNTANCY RESEARCH, 2022, 30 (07) : 121 - 146
[8] Machine learning in accounting and finance research: a literature review
Liaras, Evangelos
Nerantzidis, Michail
Alexandridis, Antonios
REVIEW OF QUANTITATIVE FINANCE AND ACCOUNTING, 2024, 63 (04) : 1431 - 1471
[9] A Structured Literature Review on the Research and Design of Rehabilitation Environments
Pasha, Samira
Shepley, Mardelle McCuskey
HERD-HEALTH ENVIRONMENTS RESEARCH & DESIGN JOURNAL, 2024, 17 (03) : 354 - 371
[10] Pandemic Supply Chain Research: A Structured Literature Review and Bibliometric Network Analysis
Swanson, David
Santamaria, Luis
LOGISTICS-BASEL, 2021, 5 (01):

← 1 2 3 4 5 →