Fatores determinantes das diferenças salariais entre as ocupações da contabilidade

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.

Agribusiness is male-dominated: professional discrimination of women in the sector

“…Gender inequality in the labor market is portrayed in various sectors by several researchers. Authors such as Haussmann et al (2018), Moraes et al (2022), andVogt et al (2020) focused on studies in the area of Applied Social Sciences. Borges et al (2021) and Fernandez (2019) focused their research on the agribusiness sector.…”

O agro é masculino: discriminação profissional de mulheres no agronegócio

“…A desigualdade de gênero no mercado de trabalho é retratada em diversos setores por vários pesquisadores. Autores como Haussmann et al (2018), Moraes et al (2022) e Vogt et al (2020) concentraram-se em estudos na área de Ciências Sociais Aplicadas. Borges et al (2021) e Fernandez (2019) direcionaram sua pesquisa para o setor do agronegócio.…”