Determinantes de los ingresos laborales de los contadores públicos de la Universidad EAFIT, Colombia

The main purpose of this research is to identify the determinants of the wages of Certified Public Accountants (CAPs), who graduated from EAFIT University. As working hypothesis, we assume that the level of education and the years of professional experience are the main factors affecting wages. We estimate the Mincer equation, controlling for socioeconomic and employment characteristics of the alumni of the Accountancy program. The results obtained by the regression model show that the main factors affecting wages are the position, the fact of being employed by multinational companies, the fact of being male, the fact of being involved in an emotional relationship (currently or recently), and having a longer professional experience in terms of years.

• Autores: Almonacid Hurtado, Paula María; Támara Ayús, Armando Lenin; Valero Obando, María Patricia; Vega Aponte, Javier Mauricio
• Fecha de publicación: 2013
• Institución: Universidad Santo Tomás
• Repositorio: Universidad Santo Tomás
• Idioma: spa
• OAI Identifier: oai:repository.usta.edu.co:11634/36453
• Acceso en línea: http://revistas.ustabuca.edu.co/index.php/LEBRET/article/view/837; http://hdl.handle.net/11634/36453
• License: Derechos de autor 2018 Revista Lebret