From the masculine to the feminine? Reflections on the public accounting labor market

Abstract

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.