Artículo

Glass Ceiling en la profesión contable: la evidencia en las empresas brasileñas

Facultad de Contaduría y Administración, UNAM, publicado en Contaduría y Administración, y cosechado de Revistas UNAM

Licencia de uso

Procedencia del contenido

Entidad o dependencia
Facultad de Contaduría y Administración, UNAM
Revista
Repositorio
Contacto
Revistas UNAM. Dirección General de Publicaciones y Fomento Editorial, UNAM en revistas@unam.mx

Cita

Glass Ceiling en la profesión contable: la evidencia en las empresas brasileñas. (2018). Contaduría y Administración; Vol. 63, Núm. 2. Recuperado de https://repositorio.unam.mx/contenidos/14560

Descripción del recurso

Colaborador(es)
Dal Magro, Cristian Baú ; Gorla, Marcello Christiano ; Silva, Júlio César Da ; Silva, Marcia Zanievicz Da
Afiliación del colaborador
Universidade Regional de Blumenau - FURB
Tipo
Artículo de Investigación
Área del conocimiento
Ciencias Sociales y Económicas
Título
Glass Ceiling en la profesión contable: la evidencia en las empresas brasileñas
Fecha
2018-02-27
Resumen
Although there are several studies on gender differences in occupations, few studies address the accounting profession, in particular those related to the occurrence of the glass ceiling effect, a barrier that hinders and even prevents the career growth of women. In this context, the study aims to verify the influence of glass ceiling in relation to gender inequality in the accounting profession. The investigated population consists of professionals in accounting from companies located in southern Brazil, and the sample consists of 34,886 observations. The results indicate that the top positions in the Accounting Auditor and Accountant professions are held predominantly by men. A difference in pay was observed, as men receive higher remunerations than women in similar functions. There is a predominance of accounting male professionals in large companies and female professionals in small and medium-sized businesses, and men tend to stay longer in positions of the accounting profession in the same company. It is concluded that the occurrence of glass ceiling influences on the increased difficulty of access for women in key positions in the accounting profession, confirming the gender inequality observed in studies regarding other professional activities.
Tema
Glass Ceiling; Desigualdad de género; Profesión contable; Auditor contable; Las empresas brasileñas
Idioma
eng
ISSN
0186-1042; 2448-8410

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