Unveiling the Informal Sector: A Qualitative Exploration of Value Addition and National Accounting in Côte d'Ivoire

The informal economy in Côte d'Ivoire constitutes a significant portion of economic activity, yet its contribution to Gross Domestic Product (GDP) remains inadequately captured in official national accounts, leading to substantial underestimation of economic output and value addition. This study aims to qualitatively explore the mechanisms of value creation within the informal sector and to critically analyse the methodological challenges of integrating this output into the nation's formal accounting frameworks. A qualitative, multi-method design was employed, comprising 45 in-depth, semi-structured interviews with informal enterprise owners and focus group discussions with key stakeholders, including national accountants and policymakers. Data were analysed using a thematic analysis approach. Analysis revealed that informal businesses generate substantial value through complex, socially embedded networks of production and trade, which are systematically excluded from measurement. A dominant theme was the reliance on non-monetised reciprocity, with approximately two-thirds of participants describing transactions based on trust and barter, rendering them invisible to standard accounting tools. The study concludes that the current national accounting system fails to represent the scale and sophistication of value addition in the informal economy, resulting in a distorted economic picture that undermines effective policy formulation. It is recommended that statistical authorities develop and pilot hybrid measurement methodologies incorporating qualitative indicators of non-market production and establish a permanent stakeholder dialogue to refine data collection processes. Informal economy, national accounts, GDP measurement, value addition, qualitative methods, economic development This paper provides a novel, empirically grounded framework for conceptualising informal sector value addition, moving beyond purely monetary metrics to inform the development of more inclusive national accounting practices.