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Econometric Modeling of Wage Discrimination Towards Women in the Accounting Profession

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Abstract

This research analyzes the factors that affect to wage discrimination of women in the accounting profession. Wage discrimination takes place when men and women receive unequal pay for the same job. This paper, using econometrics modeling, show the existence of wage discrimination among accounting professionals and the variables that determine it. The results provide information about that gender wage discrimination exists, and that the factors that cause it in this group of professionals are years in college, compliance with salary, age, professional degree, job satisfaction, college satisfaction, the type of company in which they work (public, private or mixed), and the size of it and labor mobility.

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... In practice and in management theory, career interpretations have, at least in recent years, been dominated by considerations of structure, succession and status intimately influenced by political and economic dimensions and, in this way, also means the sequence of successive attempts to obtain power, status, influence or, more simply, the sequence of attempts to advance and climb the organisational hierarchical chain (Adamson, 1997). According to the vision of Quezada et al. (2020), the concept of job satisfaction can also be analysed from a perspective of equality of conditions provided by the employer. The perception, for example, of unequal pay associated with gender or origin is a determining factor to influence the perception of job satisfaction, particularly in the affected group, even though the study presented was conducted in a very specific reality with no reliability of being extrapolated to all realities. ...
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