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Beyond the counter: unveiling the financial informality dynamics of female entrepreneurs in Lima’s Bodega sector

Luis Demetrio Gómez García (Academic Department of Accounting Sciences, Pontificia Universidad Catolica del Peru, Lima, Peru)
Gloria María Zambrano Aranda (Academic Department of Accounting Sciences, Pontificia Universidad Catolica del Peru, Lima, Peru)
Emerson Jesus Toledo Concha (Academic Department of Accounting Sciences, Pontificia Universidad Catolica del Peru, Lima, Peru)

Journal of Small Business and Enterprise Development

ISSN: 1462-6004

Article publication date: 12 November 2024

87

Abstract

Purpose

This study examines the interrelations among educational level, financial literacy, financial inclusion and informal financial business practices of female entrepreneurs in Lima, Peru, focusing on their intentions toward business formalization. Additionally, it explores the influence of legal formalization on both business formality and tendencies toward informality intentions.

Design/methodology/approach

The methodology involved a self-administered survey among 118 female entrepreneurs in the small vendor “Bodega” sector, with statistical analysis conducted via partial least structural equation modeling.

Findings

The study’s outcomes validated the significant role of financial literacy and inclusion as mediators between educational level and formalization intentions. Notably, legal formalization did not significantly alter these dynamics.

Research limitations/implications

Limitations arise from the study’s explanatory power and lack of predictive capability for all dependent variables, likely due to sample specificity. Additionally, the quantitative research approach does not allow for a deeper understanding of these phenomena.

Practical implications

We advocate reevaluating prevailing attitudes toward legal formality and informal practices, emphasizing tailored public policies for older female entrepreneurs and access to formal financing independent of legal registration. This underscores the need for enhanced educational levels for young women and coordinated efforts among institutional actors to more effectively promote formality.

Originality/value

This research contributes original insights into the emphasis on informal practices over mere legal registration, especially pertinent to female entrepreneurship. It also highlights the counterintuitive significant inverse relationship between age and formalization intentions, enriching the discourse on entrepreneurial motivation.

Keywords

Acknowledgements

This research was funded by the “Concurso Anual de Proyectos de Investigación PUCP 2023” (Annual Competition of Research Projects PUCP 2023) CAP 2023 of the Pontificia Universidad Católica del Perú. The project is number PI1018 and is entitled: “Improving the perception of entrepreneurs towards the formalization of businesses in the convenience store sector of Lima, Peru, year 2023: a research proposal with social impact”.

Additional information on data processing for this article can be found in the following data paper: Gómez García, L. D., Zambrano Aranda, G. M., and Toledo Concha, E. J. (2024). Dataset on Financial Literacy, Financial Inclusion, Informal Financial Business Practices, and Intentions towards Formalization of Female Small Vendors in Lima, Peru. Research Data Journal for the Humanities and Social Sciences (published online ahead of print 2024), Available from: Brill https://doi.org/10.1163/24523666-bja10045

Citation

Gómez García, L.D., Zambrano Aranda, G.M. and Toledo Concha, E.J. (2024), "Beyond the counter: unveiling the financial informality dynamics of female entrepreneurs in Lima’s Bodega sector", Journal of Small Business and Enterprise Development, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/JSBED-03-2024-0172

Publisher

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Emerald Publishing Limited

Copyright © 2024, Emerald Publishing Limited

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