Platform finance and informal economies: a conceptual framework for digital accounting inclusion in Sub-Saharan Africa

Purpose This study explains how platform finance contributes to digital accounting inclusion (DAI) within informal economies in Sub-Saharan Africa. While fintech has expanded financial access, limited attention has been given to how digital transactions become recognised as auditable and reportable accounting information. Design/methodology/approach The study adopts a theory-building approach using systematic conceptual synthesis to integrate literature on fintech diffusion, financial inclusion, digital accounting transformation, and institutional governance. Findings The study introduces DAI as a construct capturing the integration of platform-generated transaction data into formal accounting systems. It identifies five interrelated elements: platform finance penetration, digital trace generation, algorithmic financial intermediation, institutional and regulatory alignment, and digital accounting inclusion, and explains how their interaction shapes outcomes. The framework shows that digital visibility alone is insufficient; meaningful accounting inclusion depends on institutional alignment, without which data remains fragmented and underutilised. Practical implications The framework offers guidance for policymakers, regulators, fintech providers, and informal actors by emphasising the need to align digital platforms with accounting and regulatory systems to support auditability and reporting. Originality/value The study reframes financial inclusion as an accounting and governance process, positioning platform finance as an emergent accounting infrastructure and highlighting the role of institutional embedding in achieving meaningful inclusion.