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
Date Written: 2009
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: Suggested Citation