Abstract:

The main contribution of this study is to explore differences in the accounting profession related to work conditions to men and women, in Portugal. It shows that even this subject is already legislation targeted, civil society still has a long way to go.

The Law prescribes that for identical functions, the working conditions, and particularly earnings, must be identical for both genders. However, scientific validation is still needed to prove this reality. Until now, studies on this topic mostly show that for similar jobs women still earn less than men.

The “glass ceiling” phenomenon embodies the several symbolic barriers that make it impossible for women to obtain better organizational conditions, whether related to salary level, work circumstances or professional positioning. It has been the subject of several scientific studies, especially since the 1990s. Gender inequalities, although reduced in recent years, are still far from being overcome. Certified accountants don't escape this reality.

Accounting has traditionally been a male-dominated profession, but it has changed since 2010, at least in quantitative terms, when women enrolled in the professional order outnumbered men. From that year on, the percentage of women has been steadily increasing compared to the number of men, and by the end of 2018, women already accounted for 53% of total certified accountants. The functions performed in the profession are common besides the gender issue.

In this context, the research question that this paper aims to answer is: “Is glass ceiling a reality also for the accounting career?”. Three research goals were defined to better answer the research question:
(1) to compare how men and women exercise their professional activity (if dependent work or independent work);
(2) to analyze if there are differences in the earnings level between men and women;
(3) since the profession is in the process of feminization, it is also interesting to examine whether the gender earnings gap is common to all generations.

The methodological approach necessarily implies a prior literature review about the glass ceiling in several professions in general and in the accountant’s profession in particular. The empirical study is based on an electronic survey, where specific data were collected, namely current certified accountants’ gender, their total earnings, and job situation (self-employed or employee). The survey was answered by 966 accounting professionals, but it was only considered 751 because they were certified accountants.

To accomplish the first research objective, the study analyzed men and women in the practice of their profession. To the second objective, the monthly earnings of men and women were compared. Lastly, to the third objective, earnings were compared by gender and age group.

Findings point that although in both genders the form of exercise is mostly as an employee, men tend to exercise the profession more on their own than women. Also, findings show that there are more women in the lowest income earners and more men in the highest income earners. Finally, findings confirm that earnings differences by gender occur in all age groups. Glass ceiling is, in fact, a reality in the accounting profession.

Keywords:

Accounting profession, Age research, Certified accountants, Gender research, Glass ceiling.