Female Entrepreneurship as Production Factor or Business Function: A Literature Review of (Lack of) Definitions

Abstract

The research starts from an analysis of scientific papers identified by means of querying academic databases, in relation to the identification and classification of female entrepreneurship. Since female entrepreneurship is an economic magnitude clearly identified only in a small part of the scientific products analyzed, the paper continues with the purpose of locating a definition of entrepreneurship as productive factor or entrepreneurial function. The lack of a unique definition seems to constitute a fundamental element of this field of studies, even though the results of the four queries carried out suggest that entrepreneurship, in addition to the female entrepreneurship, is mainly considered a function that combines the production factors, rather than a productive factor. Implications for profit accounting rules are discussed at the end of the paper.