Abstract

RESTREPO QUINTERO, Katherine  and  ISAZA CASTRO, Jairo Guillermo. From the masculine to the feminine? Reflections on the public accounting labor market. Rev. Cient. Gen. José María Córdova [online]. 2019, vol.17, n.27, pp.526-553. ISSN 1900-6586.  https://doi.org/10.21830/19006586.385.

There is a relatively small number of studies employing economic techniques to explain the level of wage discrimination in the accounting profession. This research uses microdata taken from the 2008-2012 Great Integrated Household Survey of Colombia to describe the evolution of the wage gap by gender through the Blinder-Oaxaca decomposition. One of the main findings was that despite having higher educational levels, women are at a salary disadvantage compared to men due to discrimination; productivity, schooling, and professional experience yield higher earnings for male accountants. Although women have made massive inroads into this profession in the 21st century, there is evidence of a social and cultural problem regarding the equality of job opportunities.

Keywords : accounting; Blinder-Oaxaca decomposition; employment of women; sexual discrimination; women and development; women's rights..

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