Diferencias de género en la carrera académica en contabilidad en la universidad pública española: Gender differences in academic careers in accounting in Spanish public universities

M. Teresa Duarte Atoche; Paula  Rodriguez Castro; Joaquina Laffarga Briones

doi:10.6018/rcsar.443621

Authors

M. Teresa Duarte Atoche Universidad de Sevilla https://orcid.org/0000-0002-3664-5180
Paula Rodriguez Castro Universidad de Sevilla https://orcid.org/0000-0002-1658-2709
Joaquina Laffarga Briones Universidad de Sevilla https://orcid.org/0000-0002-3937-1242

DOI: https://doi.org/10.6018/rcsar.443621

Keywords: Academic Career, Accounting, Gender

Abstract

The academic career in the Spanish Public University is prolonged in time. On average, an academic in Accounting achieves the chair in 15 years since obtaining the doctorate.

Empirical evidence shows differences between the academic careers of men and women. Women continue to be underrepresented in the highest-ranking category and it seems that there is what has been interpreted in the academy as "leaking pipeline", that is to say, throughout the academic career, women suffer greater wear and tear than men.

The aim of the paper is to analyze whether in the Accounting area of the Spanish Public university there are different speeds in academic careers between men and women and, if so, to analyze at what milestone in the career begins the flight of female talent and what factors family, institutional or research production explain it. We have collected the data of 353 professors of the Accounting area of the Spanish public universities through a survey, which covers a time horizon from 1959 to 2019. We use probability models to explore the promotion time and its possible explanatory variables.

The results show that the trajectory of academic men and women is similar until reaching tenure but, nevertheless, the probability of women to achieve the chair decreases strongly with respect to that of men. Also, the maternity is the most relevant factor that can explain this fact.

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Gender differences in academic careers in accounting in Spanish public universities