The Wage Gap in Accounting Positions

• Autor(a) principal: Vogt, Mara
• Data de Publicação: 2020
• Outros Autores: Barbosa, Edmery Tavares, Silva, Marcia Zanievicz da, Schmitz, Arno Paulo
• Tipo de documento: Artigo
• Idioma: por; eng
• Título da fonte: Cadernos EBAPE.BR
• Texto Completo: https://periodicos.fgv.br/cadernosebape/article/view/77220
• topic: Wage gap. Determinant factors. Accounting occupations. The human capital theory. The segmentation theory.; Diferencia salarial. Factores determinantes. Puestos contables. Teoría del capital humano. Teoría de la segmentación.; Diferença salarial. Fatores determinantes. Ocupações contábeis. Teoria do capital humano. Teoria da segmentação.

This research aimed to describe the wage differences among accounting occupations in Brazil. A descriptive, documental, and quantitative research was carried out with auditors, accountants, and accounting assistants (occupations defined by the Código Brasileiro de Ocupações – CBO). The study used regressions with binary variables analyzing data from 2009 to 2015. The results showed that low wages are significant among female black or mulatto workers; workers who completed high school and do not have a degree; with a disability; and in their first job or hired under a fixed-term contract. Also, the study observed that individuals who receive a higher wage are accountants, caucasian male, between 30 and 39 years old, holding a degree, and not disabled. The individuals with higher wages have work experience (they are at least in their second work contract), are employed in a company with up to four employees, and are residents of the Southeast region of Brazil.