GENDER INEQUALITY IN ACCOUNTING PROFESSION FROM THE PERSPECTIVE OF THE GLASS CEILING
Autor(a) principal: | |
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Data de Publicação: | 2016 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | RACE (Joaçaba. Online) |
Texto Completo: | https://periodicos.unoesc.edu.br/race/article/view/9914 |
Resumo: | Among the studies developed on gender differences in occupations, the theoretical glass ceiling approach has been used internationally to explain the occurrence of barriers that hinder and even prevent the professional growth of women and generate wage inequalities between men and women in the performance of similar functions. Given the above, the study aims to identify gender differences in the accounting profession analyzed from the perspective of the glass ceiling. The research methodology is descriptive, documentary and the approach is quantitative. Data were extracted from the Annual Social Information (RAIS), base year 2013. The investigated population are employees who work in accounting in companies located in southern Brazil. The results indicate that the professions of accounting auditor and accountant are performed, most often by male professionals. It was found that men have higher pay and a predominance of men in the accounting department of larger companies. We conclude that glass ceiling is present in the accounting profession, creating an invisible barrier to women's access to positions of greater evidence of the accounting profession.Keywords: Glass Ceiling. Gender. Accounting Professional. Inequality. |
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GENDER INEQUALITY IN ACCOUNTING PROFESSION FROM THE PERSPECTIVE OF THE GLASS CEILINGAmong the studies developed on gender differences in occupations, the theoretical glass ceiling approach has been used internationally to explain the occurrence of barriers that hinder and even prevent the professional growth of women and generate wage inequalities between men and women in the performance of similar functions. Given the above, the study aims to identify gender differences in the accounting profession analyzed from the perspective of the glass ceiling. The research methodology is descriptive, documentary and the approach is quantitative. Data were extracted from the Annual Social Information (RAIS), base year 2013. The investigated population are employees who work in accounting in companies located in southern Brazil. The results indicate that the professions of accounting auditor and accountant are performed, most often by male professionals. It was found that men have higher pay and a predominance of men in the accounting department of larger companies. We conclude that glass ceiling is present in the accounting profession, creating an invisible barrier to women's access to positions of greater evidence of the accounting profession.Keywords: Glass Ceiling. Gender. Accounting Professional. Inequality. Universidade do Oeste de Santa Catarina2016-07-26info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.unoesc.edu.br/race/article/view/991410.18593/race.v15i2.9914RACE - Revista de Administração, Contabilidade e Economia; Vol. 15 No. 2 (2016): RACE_v. 15_n_2_maio./ago. 2016; 447-474RACE - Revista de Administração, Contabilidade e Economia; v. 15 n. 2 (2016): RACE_v. 15_n_2_maio./ago. 2016; 447-4742179-49361678-648310.18593/race.v15i2reponame:RACE (Joaçaba. Online)instname:Universidade do Oeste de Santa Catarina (UNOESC)instacron:UNOESCporhttps://periodicos.unoesc.edu.br/race/article/view/9914/pdfCopyright (c) 2016 RACE - Revista de Administração, Contabilidade e Economiainfo:eu-repo/semantics/openAccessSilva, Júlio CésarDal Magro, Cristian Baúda Silva, Marcia Zanievicz2019-07-10T20:08:24Zoai:ojs.periodicos.unoesc.edu.br:article/9914Revistahttps://portalperiodicos.unoesc.edu.br/racehttps://portalperiodicos.unoesc.edu.br/race/oairace@unoesc.edu.br||editora@unoesc.edu.br2179-49361678-6483opendoar:2019-07-10T20:08:24RACE (Joaçaba. Online) - Universidade do Oeste de Santa Catarina (UNOESC)false |
dc.title.none.fl_str_mv |
GENDER INEQUALITY IN ACCOUNTING PROFESSION FROM THE PERSPECTIVE OF THE GLASS CEILING |
title |
GENDER INEQUALITY IN ACCOUNTING PROFESSION FROM THE PERSPECTIVE OF THE GLASS CEILING |
spellingShingle |
GENDER INEQUALITY IN ACCOUNTING PROFESSION FROM THE PERSPECTIVE OF THE GLASS CEILING Silva, Júlio César |
title_short |
GENDER INEQUALITY IN ACCOUNTING PROFESSION FROM THE PERSPECTIVE OF THE GLASS CEILING |
title_full |
GENDER INEQUALITY IN ACCOUNTING PROFESSION FROM THE PERSPECTIVE OF THE GLASS CEILING |
title_fullStr |
GENDER INEQUALITY IN ACCOUNTING PROFESSION FROM THE PERSPECTIVE OF THE GLASS CEILING |
title_full_unstemmed |
GENDER INEQUALITY IN ACCOUNTING PROFESSION FROM THE PERSPECTIVE OF THE GLASS CEILING |
title_sort |
GENDER INEQUALITY IN ACCOUNTING PROFESSION FROM THE PERSPECTIVE OF THE GLASS CEILING |
author |
Silva, Júlio César |
author_facet |
Silva, Júlio César Dal Magro, Cristian Baú da Silva, Marcia Zanievicz |
author_role |
author |
author2 |
Dal Magro, Cristian Baú da Silva, Marcia Zanievicz |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Silva, Júlio César Dal Magro, Cristian Baú da Silva, Marcia Zanievicz |
description |
Among the studies developed on gender differences in occupations, the theoretical glass ceiling approach has been used internationally to explain the occurrence of barriers that hinder and even prevent the professional growth of women and generate wage inequalities between men and women in the performance of similar functions. Given the above, the study aims to identify gender differences in the accounting profession analyzed from the perspective of the glass ceiling. The research methodology is descriptive, documentary and the approach is quantitative. Data were extracted from the Annual Social Information (RAIS), base year 2013. The investigated population are employees who work in accounting in companies located in southern Brazil. The results indicate that the professions of accounting auditor and accountant are performed, most often by male professionals. It was found that men have higher pay and a predominance of men in the accounting department of larger companies. We conclude that glass ceiling is present in the accounting profession, creating an invisible barrier to women's access to positions of greater evidence of the accounting profession.Keywords: Glass Ceiling. Gender. Accounting Professional. Inequality. |
publishDate |
2016 |
dc.date.none.fl_str_mv |
2016-07-26 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://periodicos.unoesc.edu.br/race/article/view/9914 10.18593/race.v15i2.9914 |
url |
https://periodicos.unoesc.edu.br/race/article/view/9914 |
identifier_str_mv |
10.18593/race.v15i2.9914 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://periodicos.unoesc.edu.br/race/article/view/9914/pdf |
dc.rights.driver.fl_str_mv |
Copyright (c) 2016 RACE - Revista de Administração, Contabilidade e Economia info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2016 RACE - Revista de Administração, Contabilidade e Economia |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade do Oeste de Santa Catarina |
publisher.none.fl_str_mv |
Universidade do Oeste de Santa Catarina |
dc.source.none.fl_str_mv |
RACE - Revista de Administração, Contabilidade e Economia; Vol. 15 No. 2 (2016): RACE_v. 15_n_2_maio./ago. 2016; 447-474 RACE - Revista de Administração, Contabilidade e Economia; v. 15 n. 2 (2016): RACE_v. 15_n_2_maio./ago. 2016; 447-474 2179-4936 1678-6483 10.18593/race.v15i2 reponame:RACE (Joaçaba. Online) instname:Universidade do Oeste de Santa Catarina (UNOESC) instacron:UNOESC |
instname_str |
Universidade do Oeste de Santa Catarina (UNOESC) |
instacron_str |
UNOESC |
institution |
UNOESC |
reponame_str |
RACE (Joaçaba. Online) |
collection |
RACE (Joaçaba. Online) |
repository.name.fl_str_mv |
RACE (Joaçaba. Online) - Universidade do Oeste de Santa Catarina (UNOESC) |
repository.mail.fl_str_mv |
race@unoesc.edu.br||editora@unoesc.edu.br |
_version_ |
1800220426682499072 |