Explaining Participation in Off-the-Books Entrepreneurship in Ukraine: A Gendered Evaluation

International Entrepreneurship and Management Journal, Vol. 5, No. 4, pp. 497-513, 2009

17 Pages Posted: 14 Dec 2015

See all articles by Colin Williams

Colin Williams

University of Sheffield - School of Management

John Round

University of Birmingham

Date Written: 2009

Abstract

Despite the growing recognition that many entrepreneurs conduct some or all of their trade off-the-books, few have evaluated whether there are variations in the rationales of men and women engaging in this shadow enterprise culture. Reporting face-to-face interviews with 331 entrepreneurs in Ukraine during 2005-06, of whom 90 per cent operated partially or wholly off-the-books, the finding is that women are largely ‘reluctant’ entrepreneurs and men more commonly chiefly ‘willing’ entrepreneurs, although both motives are normally co-present to differing degrees in entrepreneurs’ explanations and their relative importance changes over time. The paper concludes by discussing the implications for both further research and public policy.

Keywords: entrepreneurship, necessity entrepreneurs, enterprise culture, informal economy, shadow economy, gender divisions of labour, underground sector, tax compliance, Ukraine

JEL Classification: H26, J46, K42, O17

Suggested Citation

Williams, Colin and Round, John, Explaining Participation in Off-the-Books Entrepreneurship in Ukraine: A Gendered Evaluation (2009). International Entrepreneurship and Management Journal, Vol. 5, No. 4, pp. 497-513, 2009, Available at SSRN: https://ssrn.com/abstract=2702895

Colin Williams (Contact Author)

University of Sheffield - School of Management ( email )

15 Conduit Road
Sheffield, S10 1FL
United Kingdom

HOME PAGE: http://https://www.sheffield.ac.uk/management/staff/williams/index

John Round

University of Birmingham ( email )

Edgbaston, Birmingham B15 2TT
United Kingdom

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