Is Accounting in Poland a Woman?

Masztalerz, Marek

doi:10.15611/pn.2018.503.28

Cited by 7 publications

(3 citation statements)

References 11 publications

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“…Table 5 displays the structure of the sample through the age and gender dimensions. Similarly to previous studies (Kabalski and Szwajcar, 2015;Masztalerz, 2018), our sample also reveals the feminization of the accounting profession in Poland. Table 6 shows the outcome of normality test for variables: none of the variables are normally distributed (Shapiro -Wilk W test).…”

Section: Data Descriptionsupporting

confidence: 76%

Gender and Age as Determinants of Expected Rate of Return on Human Capital

Kurek¹,

Górowski²

2020

CEMJ

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Purpose: The aim of the article is to examine the selected determinants of the expected rate of return on human capital. Methodology: We conducted an anonymous survey of expected salaries among the Accounting and Controlling students at the Cracow University of Economics, which provided a unique setting for the analysis. On the basis of collected data for the cost of living and the cost of professional education for every participant, we used the human capital model developed by Dobija to compute the perceived level of the human capital of each individual. Then, we compared the expected salaries with the perceived levels of human capital and computed expected rates of return on human capital. The following research methods are used: literature review, statistical tests, econometric modeling. Findings: On the sample of 754 respondents, we found that male students expect a higher rate of return on their human capital than female students, while older students expect a lower rate of return on human capital than younger students. Research limitations: Only one field of study was used to measure the determinants of the expected rate of return on human capital. Originality: We contribute to the salary expectations and human capital literature by identifying a significant gender salary expectations gap that holds even after considering individually assessed costs of living and professional education. Our findings are consistent with the well-known observation that women tend to expect lower salaries than men.

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Section: Data Descriptionsupporting

confidence: 76%

Gender and Age as Determinants of Expected Rate of Return on Human Capital

Kurek¹,

Górowski²

2020

CEMJ

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“…It includes 54 women and 9 men. The disproportion between female and male respondents is caused by a feminization of accounting-related studies and jobs in Poland, as revealed by many studies (Czarniawska, 2008;Kabalski, 2022;Masztalerz, 2018). The mean age of respondents is ca.…”

Section: Methodsmentioning

confidence: 99%

The Covid-19 and distance learning impact on the accounting students

Nowak¹

2022

Accounting and Business in a Sustainable Post-Covid World: New Perspectives and Challenges

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Quote as: Nowak, M. ( 2022). The Covid-19 and distance learning impact on the accounting students. In J. Dyczkowska (Ed.), Accounting and business in a sustainable post-Covid world: New perspectives and challenges (pp. 195-208). Wroclaw: Publishing House of Wroclaw University of Economics and Business. Evolution of accounting and accounting-related jobsAccounting is a universal business language. Its role, as well as a function of accountants and other accounting professionals and their image, evolved over time and was a subject of research (

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“…In this unique setting, accounting studies are highly feminized [30,31] and highly desired in Poland. It is not surprising that one particular field of study in Poland is usually chosen by one gender, as in Poland generally there is no gender parity at the tertiary educational level.…”

Section: Introductionmentioning

confidence: 99%

Importance of Gender, Location of Secondary School, and Professional Experience for GPA—A Survey of Students in a Free Tertiary Education Setting

Kurek

Górowski

2020

Sustainability

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A publicly financed tertiary education system is a manifestation of a sustainable approach to education. Society as a whole decides to spend money on the education of young generations, who in turn are expected to do the same for future generations. The benefactor expects that students conscientiously gain knowledge, skills, and competences during their studies. These features are incorporated into and measured with the grade point average (GPA). This research contributes to the scientific debate through the identification and measurement of determinants of students’ GPA in a unique country setting, where top tertiary education is financed by a government. We investigate the relationship between GPA and differentiating factors: gender, population size of a town where students’ secondary school was located, and professional experience. Research methods used include literature analysis, parametric and nonparametric statistical tests, and econometric modeling. The surveyed sample comprised 341 accounting and controlling students from Cracow University of Economics. We find that gender, location of a secondary school, and professional experience are statistically significantly associated with GPA. Female students tend to earn higher GPAs. Similarly, students who completed secondary education in smaller towns earn higher GPAs. On the contrary students who have professional experience tend to earn lower GPAs.

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Is Accounting in Poland a Woman?

Cited by 7 publications

References 11 publications

Gender and Age as Determinants of Expected Rate of Return on Human Capital

Gender and Age as Determinants of Expected Rate of Return on Human Capital

The Covid-19 and distance learning impact on the accounting students

Importance of Gender, Location of Secondary School, and Professional Experience for GPA—A Survey of Students in a Free Tertiary Education Setting

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