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: eng
• Título da fonte: Cadernos EBAPE.BR
• Texto Completo: http://old.scielo.br/scielo.php?script=sci_arttext&pid=S1679-39512020000200336
• topic: Wage gap; Determinant factors; Accounting occupations; The human capital theory; The segmentation theory

Abstract 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.