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Item type:Publication, Dataset on Financial Literacy, Financial Inclusion, Informal Financial Business Practices, and Intentions towards Formalization of Female Small Vendors in Lima, Peru(Brill Academic Publishers, 2024-01-01)This article presents findings from a survey conducted in Lima, Peru, aimed at understanding the relationships between education, financial literacy, financial inclusion, and informal financial business practices among small female vendors. The study, which collected 118 valid responses, focused on the impact of these factors on vendors' intentions toward formalization. Formality was assessed based on legal registration with tax authorities, emphasizing the informal practices viewed on a continuum. These practices were evaluated using a five-point gradation scale that depicted varying levels of formality. Financial literacy, financial inclusion, and formalization intentions were measured using a five-point Likert scale, while a dichotomous question captured the formality-informality of the businesses. The demographic variables included age, gender, business tenure, employee count, and business activity. Educational level, typically treated as demographic, was considered an antecedent to financial literacy. The dataset linked to this study included raw survey data. It serves as a valuable resource for researchers, industry representatives, public authorities, and stakeholders from developing countries to deal with informality and formalization. The survey methodology and data are adaptable for use in different national contexts, facilitating comparative analysis in developing countries. - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Financial Inclusion in Peru: Appraisal and Perspectives(Universidad Nacional Mayor de San Marcos, 2023-07-31)Financial inclusion is a relevant matter that is constantly being looked upon, given its influence in reducing poverty and enabling the low-income population to access financial products and services, thus improving their living condition. This research aims to analyze the evolution of financial inclusion in Peru during the last seven years (2016-2022);also, it takes into consideration information from secondary source databases, such as reports from the World Bank, the Superintendencia de Banca y Seguros, and the Banco Central de Reserva del Perú. The method used has a descriptive and explanatory design. The findings of the research provide evidence that 56% of the Peruvian population has access to financial services (64% in urban areas and 31% in rural areas), which falls below the goal of 75% set by the Peruvian government. This gap can be attributed to customer service costs, including in-person service or adequate infrastructure for better service (access limitations), and poor financial education (limiting broader usage). - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Challenges in the accounting practices of a Peruvian corner store owner(Elsevier BV, 2026-06-01)This case study presents the transition from informal to formal accounting practices in small businesses seeking sustainable growth. Set in a Peruvian corner store, this case presents María Saavedra, a successful entrepreneur with expansion plans to transform her bodega into a minimarket. In this case, informal business practices limit the availability and reliability of accounting information necessary for the evaluation of profitability and financing decision-making. The case places students in the role of advisors, requiring them to assess María’s strengths and constraints; design a formal accounting process consistent with the financial reporting framework applicable in their context; evaluate and recommend an accounting information system that supports inventory, sales, and cash management while remaining scalable; and define the professional, ethical, and customer-oriented profile of the accountant that María needs to achieve its growth objectives. The case was implemented with two cohorts of accounting students at Pontificia Universidad Católica del Perú in 2024, and its effectiveness was evaluated through a scoring rubric applied to de-identified team reports submitted prior to the plenary discussion, as well as students written reflections on four open-ended questions, reported through de-identified excerpts. The accompanying Teaching Note provides implementation guidance, assessment criteria, and instructional support for adapting the case across different contexts. - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Bodegus: A Serious Game Intervention to Shape Informal Business Practices(Serious Games Society, 2026-01-30)This study aimed to test whether a serious-game intervention (Bodegus) strengthens the relationship between the perceived usefulness of formal business practices and the intention to formalize these practices. Using a pre-experimental pre-test–post-test design, 38 Peruvian entrepreneurs played Bodegus as part of a workshop on formality and completed a questionnaire measuring the constructs' perceived usefulness and intention to formalize business practices. The constructs were modeled as second-order composites in the areas of governance/leadership, legal/tax, and accounting/finance. The analysis was conducted using a multi-group Structural Equation Model with the partial least-squares method. Although the group-difference tests were not statistically significant, the relationship between the two variables was stronger in the post-test model, showing higher explanatory and predictive metrics; therefore, the results were interpreted as exploratory. The originality of this study lies in presenting and detailing Bodegus as a serious-game intervention study that tests two opposing normative ethical approaches: virtue ethics and utilitarianism. Its impact consists of offering a replicable design and an analytical approach for ethical/behavioural education on informality, guiding course design, and micro-level policy initiatives aimed at fostering formal business practices.Scopus© Citations 1 2 - Some of the metrics are blocked by yourconsent settings
Item type:Publication, A design science approach to mixed-methods evaluation in serious game research(Elsevier BV, 2025-06-01)For a serious game to be effective, it must undergo rigorous validation process. A Design Science approach advocates the use of quantitative or qualitative research methodologies within the creation and validation of artifacts, an approach suitable for evaluating serious games as educational tools. This study presents a methodological framework that integrates quantitative measurement and qualitative inquiry to assess the effectiveness of a serious game designed for ethics education. We provide access to the quantitative questionnaire, its codebook, and the dataset generated during the validation of the authors' approach using a serious game for teaching business ethics. The integration of both methods allowed us to validate the game as a relevant and effective strategy for promoting ethical reflection among university students. These findings support the consistency and reliability of the method used for validating serious games. Methodological Highlights•The quantitative assessment is based on the Technology Acceptance Model III (TAM III) and the Theory of Planned Behavior (TPB).•Qualitative inquiry analyzes students' group work to understand their perceptions of ethical phenomena after gameplay.•Professors can use insights from students' perceptions as a starting point or framework for takeaways in future game applications.1