2025, Vol. 7, Issue 2, Part D

This research aims to analyze the relationship between the quality of accounting disclosure and the level of financial inclusion in micro-enterprises, through a field study conducted on a sample of these institutions. The study relied on a questionnaire designed around two main dimensions: the first concerns the level of accounting disclosure, and the second measures the level of financial inclusion. The data were analyzed using several statistical tools, most notably simple and multiple regression analyses. The results revealed a positive and statistically significant relationship between the quality of accounting disclosure and the level of financial inclusion.