Yvonne Stedham
University of Nevada Reno
Jeanne H. Yamamura
University of Nevada Reno
Michimasa Satoh
Nagoya University
Abstract: The existence of a male-female salary differential among accountants has been noted in many countries. This study focused on accountants in Japan. The principle of equal pay for equal work was introduced in Japan in 1947 via the Labor Standards Law. A recent report, however, ranked Japan 41st in terms of the Gender Empowerment Measure, an international measure of gender equality. This ranking places Japan below not only western industrialized countries, but also below developing countries such as El Salvador. As a result, concern exists as to the continuing existence of a salary gap in Japan. We obtained salary, pay satisfaction, and demographic data from 235 professional accountants in Japan. The results support the existence of a gap in salary between male and female accountants. Both men and women, however, were equally satisfied with their salary. These findings are discussed in the cultural context of Japan.
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