The School of Economics, Management and Political Science of the University of Minho (EEG) is proud to announce that Angélica Violeta Chiau presented her doctoral thesis entitled ‘Accounting in Informal Activities: Evidence from Mukhero in Mozambique’ on 26 January 2026.

In the author's own words:
"The purpose of this study is to analyse the motivations that lead Mozambican women to practice mukhero (informal cross-border trade); to identify and describe the sources of funding used in this activity; to characterise the accounting practices adopted by mukheristas; and to examine their decision-making processes and the role of accounting in the management of mukhero, through the lens of feminist standpoint theory.

The research is motivated by the scarcity of studies in the accounting literature on informal activities, particularly those carried out by women in contexts of economic and social exclusion. This is a qualitative, exploratory study employing an interpretive and critical methodological approach. Data were collected through semi-structured interviews with thirty-five mukheristas in their mother tongue (Tsonga).

The main results reveal that the primary motivation for practising mukhero is to overcome poverty, due to the lack of qualifications and opportunities to enter the formal labour market. The interviewees predominantly resort to informal sources of finance, such as family, friends and the revolving credit system (xitique), to circumvent financial exclusion. Regarding the accounting procedures adopted by the mukheristas, there is a generalised use of manual accounting, through records in a passbook, reflecting empirical practices adjusted to the context, in contrast to the reality of formal companies. In the decision-making process, the centrality of families as a guiding criterion stands out, often at the expense of economic rationality, as decisions are influenced by knowledge accumulated in practice and the experience shared by older mukheristas. The manual and rudimentary accounting practices used by the mukheristas meet their basic needs, despite reflecting their limited knowledge of fundamental accounting concepts. These practices enable them to manage their businesses, contribute to family well-being, and promote women's empowerment, thereby underscoring the social role of accounting. However, the mukheristas' limited awareness of the broader role accounting can play in supporting management hinders the long-term development and sustainability of the mukhero and reduces the likelihood of the activity being formalised.

This scenario highlights the urgent need to strengthen accounting as a technique, particularly by promoting accounting literacy among mukheristas, so that it can fully and effectively fulfil its social and moral role. This study deepens our understanding of the role of accounting in managing informal activities in contexts of poverty, with a particular focus on economically excluded women. It also supports the promotion of gender equality and women's empowerment, aligning with the UN Sustainable Development Goals. Furthermore, it contributes to the development of public policies that are more responsive to the needs of informal sector operators."

The doctoral thesis was supervised by Professors Alexandra Fontes and Tânia Montenegro, from the School of Economics, Management and Political Science at the University of Minho.

EEG congratulates Angélica Violeta Chiau on her defence and wishes her every success in her professional and personal life!