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Between Pay and Performance: A Perspective on Wage Inequality in the Accounting Profession

Between Pay and Performance: A Perspective on Wage Inequality in the Accounting Profession

Ana Lucas, Ivo Dias, Carla Gomes da Costa
Copyright: © 2023 |Pages: 29
ISBN13: 9781668459812|ISBN10: 1668459817|ISBN13 Softcover: 9781668459829|EISBN13: 9781668459836
DOI: 10.4018/978-1-6684-5981-2.ch008
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MLA

Lucas, Ana, et al. "Between Pay and Performance: A Perspective on Wage Inequality in the Accounting Profession." Perspectives on Women in Management and the Global Labor Market, edited by Elisabete S. Vieira, et al., IGI Global, 2023, pp. 194-222. https://doi.org/10.4018/978-1-6684-5981-2.ch008

APA

Lucas, A., Dias, I., & Gomes da Costa, C. (2023). Between Pay and Performance: A Perspective on Wage Inequality in the Accounting Profession. In E. Vieira, M. Madaleno, & J. Teodósio (Eds.), Perspectives on Women in Management and the Global Labor Market (pp. 194-222). IGI Global. https://doi.org/10.4018/978-1-6684-5981-2.ch008

Chicago

Lucas, Ana, Ivo Dias, and Carla Gomes da Costa. "Between Pay and Performance: A Perspective on Wage Inequality in the Accounting Profession." In Perspectives on Women in Management and the Global Labor Market, edited by Elisabete S. Vieira, Mara Madaleno, and João Teodósio, 194-222. Hershey, PA: IGI Global, 2023. https://doi.org/10.4018/978-1-6684-5981-2.ch008

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Abstract

Gender discrimination in the employment market is a sensitive issue that has been the subject of numerous studies and, in particular, of profuse political action on the part of governments and international institutions to eradicate it. Although gender discrimination issues are manifested in multiple dimensions, this study focuses on gender wage discrimination in the socio-professional group of certified accountants in Portugal. The ongoing process of feminization in the profession, starting in the last decade, justifies a first study on the issue of gender wage discrimination in a profession traditionally exercised by men and with little research in this domain. The application of a survey, with 751 validated observations, is the base for the empirical component of this study. In addition to wage issues, academic qualifications, time in the profession, age, and working conditions were considered as variables for analysis. The conclusions obtained point to a lesser wage for women concerning men in all the variables considered.

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