Enterprise Accountants, Managerial Status And Gender Salaries

Abstract

This paper reports on the relationship between salary and a set of explanatory variables for a sample of enterprise (management) accountants. In order to conduct the analysis, a sample was drawn from a large southeastern chapter of the Institute of Management Accountants (IMA). Based upon human capital theory and gender research, different groups of variables are regressed against salary for the 1) sample as a whole; 2) for those enterprise accountants with management status; and 3) for those enterprise accountants without managerial status. Each of the three hypotheses is partially supported. In addition, gender discrimination appears to be limited to non-managers.