AAA WEBINAR: INFORMAL INSTITUTIONS IN ACCOUNTING RESEARCH – A PANEL SESSION

The objective of this panel session is to explore the effects of informal institutions and their interaction with formal institutions on accounting practices around the world. Informal institutions are unwritten social norms, customs, or traditions that shape thought and behavior (North, 1990, as cited in Leventis et al., 2024). Bringing panelists from three different institutional settings together, this session is expected to review existing research in the area and identify future research opportunities.

Learning Objective(s): Explain the concept of informal institutions, differentiate them from formal institutions, and evaluate their impact on accounting practices, policies, and research.

Moderator

Asheq Rahman, Auckland University of Technology, New Zealand

Speakers

• Stergios Leventis, International Hellenic University, Greece
• Peni Fukofuka, University of Canterbury, New Zealand
• Sanjay Kallapur, Indian Business School, India

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