WAGE DISCRIMINATION BETWEEN GENDERS IN THE BRAZILIAN EMPLOYMENT ACCOUNTING MARKET

This study aim to verify factors that explain the gender wage gap in the Brazilian accounting job market. Data were obtained through the Annual Social Information Report (RAIS) between the years 2003 to 2017. Salary amounts for men and women were collected, as well as information regarding age, education, length of service, size of establishment, type of occupation, legal nature of the company and geographic region of the worker. Analyzes were performed using frequency distribution, descriptive statistics, tests of differences in means and simple linear regression. The results indicate that there is a wage difference between genders in the Brazilian accounting job market, and this difference, despite decreasing between years, has decreased less than the wage gap in other sectors. The other results indicate that all the factors used in the study were considered to explain the wage difference between genders. The study is relevant for highlighting aspects that help in understanding this discrimination, as well as contributing to the encouragement of measures that can minimize these observed differences