Key synthetised themes
| Author(s) | Year | Key Theme(s) | Source | Research gaps/Future research |
|---|---|---|---|---|
| Del Sarto, N. & Ozili, P.K. | 2025 | FinTech adoption as a driver of financial inclusion in emerging markets | International Journal of Emerging Markets, 20(13), 270–290 | Need to explore inclusion beyond access, integrating accounting and governance dimensions in informal economies |
| Banna, H., Mia, M.A., Nourani, M. & Yarovaya, L. | 2022 | FinTech adoption and risk-taking of microfinance institutions in Sub-Saharan Africa | Finance Research Letters, 45, 102149 | Investigate how algorithmic processing of platform data affects informal economic actors and institutional embedding |
| David-West, O., Iheanachor, N. & Umukoro, I.O. | 2019 | Mobile money as a frugal innovation for bottom-of-pyramid users | Africa Journal of Management, 5(3), 274–302 | Examine the transition from transactional access to structured accounting visibility in informal economies |
| Osei-Assibey Bonsu, M., Wang, Y. & Guo, Y. | 2023 | FinTech's impact on accounting practices and data integration | Accounting Research Journal, 36(2–3), 129–147 | Explore the role of platform-mediated transactions as emergent accounting infrastructure in informal sectors |
| Hamdan, J.S., Lehmann-Uschner, K. & Menkhoff, L. | 2022 | Mobile money and financial inclusion: unmet opportunities | Journal of Development Studies, 58(4), 671–691 | Investigate institutional and regulatory barriers that moderate inclusion effects for informal actors |
| Arner, D.W., Buckley, R.P., Zetzsche, D.A. & Veidt, R. | 2020 | Sustainability, FinTech, and financial inclusion | European Business Organization Law Review, 21(1), 7–35 | Examine how fintech-driven inclusion can integrate with governance and sustainability accounting frameworks in developing economies |
| Author(s) | Year | Key Theme(s) | Source | Research gaps/Future research |
|---|---|---|---|---|
| Del Sarto, N. & Ozili, P.K. | 2025 | FinTech adoption as a driver of financial inclusion in emerging markets | International Journal of Emerging Markets, 20(13), 270–290 | Need to explore inclusion beyond access, integrating accounting and governance dimensions in informal economies |
| Banna, H., Mia, M.A., Nourani, M. & Yarovaya, L. | 2022 | FinTech adoption and risk-taking of microfinance institutions in Sub-Saharan Africa | Finance Research Letters, 45, 102149 | Investigate how algorithmic processing of platform data affects informal economic actors and institutional embedding |
| David-West, O., Iheanachor, N. & Umukoro, I.O. | 2019 | Mobile money as a frugal innovation for bottom-of-pyramid users | Africa Journal of Management, 5(3), 274–302 | Examine the transition from transactional access to structured accounting visibility in informal economies |
| Osei-Assibey Bonsu, M., Wang, Y. & Guo, Y. | 2023 | FinTech's impact on accounting practices and data integration | Accounting Research Journal, 36(2–3), 129–147 | Explore the role of platform-mediated transactions as emergent accounting infrastructure in informal sectors |
| Hamdan, J.S., Lehmann-Uschner, K. & Menkhoff, L. | 2022 | Mobile money and financial inclusion: unmet opportunities | Journal of Development Studies, 58(4), 671–691 | Investigate institutional and regulatory barriers that moderate inclusion effects for informal actors |
| Arner, D.W., Buckley, R.P., Zetzsche, D.A. & Veidt, R. | 2020 | Sustainability, FinTech, and financial inclusion | European Business Organization Law Review, 21(1), 7–35 | Examine how fintech-driven inclusion can integrate with governance and sustainability accounting frameworks in developing economies |
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