The wage gap in accounting positions
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Redalyc
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| Natura: | Artículo científico |
| Lingua: | en |
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Fundação Getulio Vargas
2020
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| _version_ | 1876445489637883904 |
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| author | MARA VOGT |
| author_facet | MARA VOGT |
| contents | The wage gap in accounting positions MARA VOGT EDMERY TAVARES BARBOSA MARCIA ZANIEVICZ DA SILVA ARNO PAULO SCHMITZ Administración y Contabilidad Wage gap Determinant factors Accounting occupations The segmentation theory The human capital theory 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. 2020 artículo científico 1679-3951 https://www.redalyc.org/articulo.oa?id=323264149010 https://www.redalyc.org/journal/3232/323264149010/ https://www.redalyc.org/journal/3232/323264149010/html/ https://www.redalyc.org/journal/3232/323264149010/323264149010.epub https://www.redalyc.org/journal/3232/323264149010/movil 10.1590/1679-395177220x en http://www.redalyc.org/revista.oa?id=3232 Cadernos EBAPE.BR application/pdf Fundação Getulio Vargas Cadernos EBAPE.BR (Brasil) Num.2 Vol.18 |
| format | Artículo científico |
| id | redalyc_323264149010 |
| institution | Redalyc |
| language | en |
| publishDate | 2020 |
| publisher | Fundação Getulio Vargas |
| spellingShingle | The wage gap in accounting positions MARA VOGT Administración y Contabilidad Wage gap Determinant factors Accounting occupations The segmentation theory The human capital theory The wage gap in accounting positions MARA VOGT EDMERY TAVARES BARBOSA MARCIA ZANIEVICZ DA SILVA ARNO PAULO SCHMITZ Administración y Contabilidad Wage gap Determinant factors Accounting occupations The segmentation theory The human capital theory 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. 2020 artículo científico 1679-3951 https://www.redalyc.org/articulo.oa?id=323264149010 https://www.redalyc.org/journal/3232/323264149010/ https://www.redalyc.org/journal/3232/323264149010/html/ https://www.redalyc.org/journal/3232/323264149010/323264149010.epub https://www.redalyc.org/journal/3232/323264149010/movil 10.1590/1679-395177220x en http://www.redalyc.org/revista.oa?id=3232 Cadernos EBAPE.BR application/pdf Fundação Getulio Vargas Cadernos EBAPE.BR (Brasil) Num.2 Vol.18 |
| title | The wage gap in accounting positions |
| topic | Administración y Contabilidad Wage gap Determinant factors Accounting occupations The segmentation theory The human capital theory |
| url | https://www.redalyc.org/articulo.oa?id=323264149010 https://www.redalyc.org/journal/3232/323264149010/ https://www.redalyc.org/journal/3232/323264149010/html/ https://www.redalyc.org/journal/3232/323264149010/323264149010.epub https://www.redalyc.org/journal/3232/323264149010/movil |