Glass ceiling in the accounting profession: Evidence in Brazilian companies

Júlio César da Silva (), Cristian Baú Dal Magro, Marcello Christiano Gorla and Marcia Zanievicz da Silva
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Júlio César da Silva: Universidade Regional de Blumenau, Brasil
Cristian Baú Dal Magro: Universidade Regional de Blumenau, Brasil
Marcello Christiano Gorla: Universidade Regional de Blumenau, Brasil
Marcia Zanievicz da Silva: Universidade Regional de Blumenau, Brasil

Contaduría y Administración, 2018, vol. 63, issue 2, 92-115

Abstract: 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.

Keywords: Glass Ceiling; Gender inequality; Accounting profession; Accounting auditor; Brazilian companies (search for similar items in EconPapers)
JEL-codes: J16 J82 M4 (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:nax:conyad:v:63:y:2018:i:2:p:92-115

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