2.1 Search strategy

In the first stage, we conducted a limited online search in Scopus (in English) and B-On (in Portuguese) to screen for key terms used in the title and abstract. We sought terms that could be representative of the two key concepts of this review scope: financial education and people with disabilities. Although some terms are currently deprecated, they were included so as not to exclude older publications. Specific search terms were used only to maximise results.

In the second stage, the three authors agreed with the search strategy described below. The first author conducted an online systematic search in December 2020 using the previously selected search terms in B-On, Cochrane Library, EBSCOhost, Scopus and Web of Science. Search terms were aggregated in a query with the following structure: “(“cognitive impairment*” OR “cognitive problem*” OR “developmental disability” OR “general learning disability” OR “intellectual disability” OR “learning disability” OR “mental retardation” OR “people with disabilit*” OR “special need*” OR “youth with disabilit*”) AND (“budgeting skill*” OR “financial behavi*” OR “financial capabilit*” OR “financial capacit*” OR “financial education” OR “financial knowledge” OR “financial literacy” OR “financial skill*” OR “financial wellness” OR “foney skill*”)”. The query was adapted to match the syntax for each database and wild card characters were used if possible. The query was applied in “any fields” (i.e. keywords, topic terms, MeSH terms or filters were not used) to better conform to the multiple terminology changes. All search results were imported to Mendeley Desktop (version 1.19.8) and duplicates were excluded.

In the third stage, results were screened by title and abstract for full-text analysis. The three authors included additional results identified in full-text analysis, exploratory Google searches and full-text requests. The final list of results was agreed by consensus.

2.2 Data extraction, analysis and synthesis

Full-text analysis for data extraction was conducted independently by the first and second authors and later discussed by all authors with discrepancies resolved by consensus. Extracted data were organised for presentation in narrative form and in Table 1 as a summary of the characteristics of the included studies, which included: author and year, report type, objective, participants and programme evaluation. Major goals and contents are distributed in Table 2, Table 3 and Table 4, which for presentation purposes were consistently brought closer to the OECD’s Core Competencies Framework (^{OECD, 2015}). Approaches and strategies are organised in Table 5, as inferred from the programme implementation methods, rather than being clearly stated. Considering the high variability of the methods and the preliminary mapping of the nature and extent of the research evidence, no formal quality assessment was conducted.

3.1 Overall appreciation depicts the emergence of programmes

Four overall key points are expressed in these results. First, multiple financial programmes and resources can be found, which is consistent with previous reviews that addressed the importance of this topic (^{Henning & Johnston-Rodriguez, 2018}; ^{Social and Enterprise Development Innovations, 2008}). However, although multiple resources are available, they tend not to include all of the relevant topics, with full programmes being associated with institutions.

Second, only three of the seven included studies (^{Caniglia & Michali, 2018}; ^{Neves, 2016}; ^{Oliveira, 2018}) were retrieved directly from our search. This might be the result of being associated with specific institutions, as mentioned above, which leads such programmes to fall outside of the scope of scientific databases. Concurrently, due to the multiplicity of topics in financial education and the lack of consensus around some of the terms, even an extensive query and systematic search does not fully represent the existing programmes.

Third, the different types of reports – one practice brief, three master’s theses, two grey publications and one website – reflect how dispersed the information is, which further reinforces the relevancy of this review. The inclusion of the master’s theses might also indicate how emergent this topic is for evidence-based programmes.

Fourth, three of the included studies are in Portuguese, which coincidentally are the master’s theses. We included these reports for convenience (i.e. we declare no association), as the language and database search included national repositories. They significantly increased the content of this review, as they include the full rationale and content of the programmes discussed. National specificities should be considered when addressing this issue.

3.2 Covered goals and contents are asymmetrically distributed

Participants of the included studies were mentioned with the following descriptions: intellectual disability, intellectual and developmental disabilities, special education needs, learning disabilities and people with disabilities. Although we aimed for full programmes without specifying any type of limitation, all of the included studies tended to address mental functions and its limitations.

Known social, economic and physical barriers are mentioned and considered, but not as exhaustively as intellectual barriers. Indeed, intellectual access to financial literacy competencies, numeracy, functional mathematics (^{Faragher, 2019}) and money skills (^{Browder & Grasso, 1999}) are considered foundations for the complex acquisition of financial literacy, and are expressed as primary and more achievable objectives. As a result, the goals and contents for money and transactions are mentioned significantly more often than all of the remaining topics.

3.3 Goal and contents for money and transactions focus on money and pa yment skills

Money and transaction contents tended to focus on the function and symbolic meaning of money – understanding that notes and coins have financial value and can be exchanged by goods and services – and also on recognising and counting money for purchases (Table 2). This is the content most consistently found in the literature, with multiple adaptations (e.g. counting-on, next-dollar or one-more-than strategies), further reviewed by ^{Browder and Grasso (1999)} and ^{Xin et al. (2005)}, which might represent an attempt to match the heterogenous learning and support needed. For example, for counting money, included activities can involve the concept and arithmetic procedure of counting money, how to use a calculator or even understanding that money is a way to get things (^{Browder et al., 2008}).

Using real-life situations is a common characteristic that seems fundamental to the development of financial literacy independence at different levels of proficiency. Simulated and community-based instruction allowed participants to use an automated payment (^{Mechling et al., 2003}) and teller machine (^{Cihak et al., 2006}) or to make purchases using a debit card (^{Rowe & Test, 2013}). Teaching functional mathematics should also include solving real-life problems using training, repetitive instructions and self-confidence (^{Butler et al., 2001}), with possible generalisation (^{Xin et al., 2005}).

3.4 Goals and contents for planning and managing finances are fundamental for independence and autonomy

The core contents of planning and managing finances are related to understanding its relevance according to personal goals, needs and desires (Table 3). This is consistent with the previous literature, where these topics represent key indicators for independence and autonomy in financial participation (^{Henning & Johnston-Rodriguez, 2018}). Specific issues were also reported. Budgeting and saving concepts might be to complex when mathematics skills are not consistent (^{Root et al., 2017}) and, as money management is frequently done by a third person, shopping or budgeting skills might represent a significant step forward to be acquired (^{Williams et al., 2007}).

Like money transactions, multiple adaptations are required to create a budget that considers individual competencies and objectives. Real problems allow for an understanding of fundamental concepts, such as when to save or spend money, register expenses, keep expenditures lower than income, consider unexpected expenses or consider priorities related to food, clothing, hygiene and housing. Participating in finance management develops decision-making and confidence, for both individual short and long-term objectives (^{Suto, Clare, Holland, et al., 2005}).

The development of the planning and managing competencies was approached as a way to decrease the intensity of assistance of a third person (leading to greater independence in tasks such as making a shopping list or keeping a spending diary), and it was also closely linked with the notion of freedom of choice and control in terms of autonomy (through contents on decision making about where to spend and save or on the establishment of saving goals).

3.5 Goals and contents for risk and reward and financial landscape also focus on self-advocacy

Although less represented in Table 4 (together for presentation purposes only), self-determination, knowing where to get trustworthy information and help according to the problems, identifying risky situations and understanding rights and responsibilities are still fundamental. Money management requires multiple skills (e.g. counting money, budgeting or problem solving), concepts (e.g. money, needs or roles) and entities (e.g. organisations, banks or social services) that are overwhelming. For people with disabilities, the transition to adult life is associated with fewer opportunities, low income and higher risk of financial abuse that threat well-being and quality of life (^{Suto et al., 2005}; ^{Williams et al., 2007}). Consistently, the included studies cover several aspects that are reported in the literature, such as active job search, decision-making when facing financial challenges and identifying different sources of income and support entities (^{Henning & Johnston-Rodriguez, 2018}; ^{Williams et al., 2007}).

Special note should be made of the importance of self-determination, as expressed by ^{Caniglia and Michali (2018)}. Maintaining competencies requires continuous use in everyday challenges. This is only possible if participants are self-aware, self-confident and resilient when advocating for their goals and rights. Therefore, the concept of self-advocacy – defined as “individuals’ ability to effectively communicate, convey, negotiate or assert his or her own interests, desires, needs and rights (…) making informed decisions and taking responsibility for those decisions” (^{VanReusen et al., 1994, p. 1}) – is gaining an emergent importance in the design of financial literacy programmes. The emphasis on promoting the understanding of own rights and responsibilities to prevent financial abuse and exploitation is a clear example of a growing commitment of support groups to empower the disability community (^{Consumer Financial Protection Bureau, 2019}).

3.6 Approaches and strategies are consistently used

All of the included programmes take into consideration the broad spectrum of competencies and challenges (Table 5), following previous evidence-based recommendations (^{Browder et al., 2014}). The most relevant example is the Universal Design for Learning (^{Center for Applied Special Technology, 2018}), which the included studies take in account, although without clearly stating it. This represents how embedded these principles are in programmes for people with disabilities.

The Universal Design for Learning is supported by scientific research (^{Prais et al., 2020}) and represents a methodological option for an inclusive education that recognises individual competencies, needs and limitations. Its principles with practical examples are related to multiple and flexible means for (a) engagement – for example, saving can be learned through interactive online games, choosing images that represent savings objectives or cooperative work between learners to map out and meet a personal savings goal; (b) representation – for example, contents about sources of income can be provided by exploring visual pictures or graphics, auditory and visual information by using videos or going out and visiting real work sites; and (c) action and expression – for example, learners can demonstrate their knowledge about budgeting by simulating an online budget, using interactive models and applications or making a video to teach their peers.

Problem-based learning is also considered in the included studies, particularly when focusing on the steps required to deal with open-ended solution to real problems (^{Servant-Miklos et al., 2019}). This approach has showed positive results with young people with disabilities in academic progress – in a better integration of required knowledge into actions; personal development – in confidence, motivation, adaptability, critical thinking, creativity, leadership skills and self-empowerment; and social development – in teamwork, negotiation skills, friendship, understanding the other and community engagement (^{Belland et al., 2006}). A practical example is buying a metro ticket at a coin-operated machine to go to school, where the learner should develop his or her knowledge of matching coin values, but also decision-making and confidence in planning the trip, where to ask to exchange money or whom to ask for help.

Simulated and community-based instruction was also represented in the including studies. Consistently transferring knowledge and skills to everyday life problems is usually accompanied by external challenges (^{Rowe & Test, 2013}). Both strategies have advantages: natural learning in a real context facilitates generalisation, but learning in a simulated context is more predictable and allows experimentation protected from immediate consequences. On the other hand, using real and near-real situations fosters independence and self-empowerment, promoting confidence, social skills and problem-solving skills (^{Barczak, 2019}). Practical examples include using a simulated ATM terminal with images of the menus that allow testing several steps to insert the PIN code or to withdraw cash or using real materials in an identical layout of the supermarket to allow role-play of a shopping list.

Other interrelated strategies are consistent with previous studies. All of the included studies used contents that were age, culturally and personally relevant to ensure that all learners had meaningful learning. They used redundant and repetitive training exercises that focused on using real money and objects. Higher volumes of exercises with multiple methods were used, such as individual and group activities using worksheets, money-related activities and role-play. Moreover, they showed an effort to address real community issues by promoting family and community engagement, continuous assessments, identification and removal of barriers and providing informative content. The use of technology is also worth mentioning, although not extensively represented in the included studies, as it provides a viable support to develop financial competencies, such as the calculator (^{Reichle, 2011}), computer simulation for money management (^{Davies et al., 2003}), debit card procedure (^{Mechling et al., 2003}), picture and video prompts for ATM procedures (^{Cihak et al., 2006}), spreadsheets (^{Faragher, 2019}) or mobile applications for specific techniques (^{Hsu et al., 2014}) and simulation (^{Lee & Kwon, 2016}).

Other relevant approaches are worth mentioning: task analysis and schema-based instruction. Task analysis is an evidence-based practice that breaks tasks into their simplest steps. New and complex financial education skills can be sequenced into progressively or regressively learned simpler steps (^{Snodgrass et al., 2017}). A practical example is identifying all of the steps required to withdraw money from an ATM. Schema-based instruction allows identification of the meaning, relationship and structure by which problems can be solved (^{Clausen et al., 2021}). A practical example is providing visual support about the similar steps required to identify the correct entity for a specific question, such as bank or hospital for money or health issues.