A regulated profession in which professionals must be mandatorily registered in the Certified Accountants Association, being exclusively assigned the use of this professional title, as well as the exercise of the respective profession. Its main functions are to plan, organize and coordinate the accounting of entities subject to income taxes that have or must have regularly organized accounting, respecting the legal rules and accounting principles in force, to assume responsibility for the technical regularity, in the accounting and tax areas, of the referred entities, and to sign, together with the legal representative of the entities referred to, the respective tax returns.
Published in Chapter:
Between Pay and Performance: A Perspective on Wage Inequality in the Accounting Profession
Copyright: © 2023
|Pages: 29
DOI: 10.4018/978-1-6684-5981-2.ch008
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.