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Keywords
Gender, Salaries, Hotels, Financial management, Hospitality industry
Abstract
Research into the careers and salaries of financial controllers in the hospitality industry has shown continuing discrepancies between men and women. Analysis of the results of a survey indicates that the assumption that differentials are based purely on gender are somewhat simplistic and that it is in the nature of the work that men and women perform that the real reasons emerge. Women and men appear in general to undertake different types of job within hospitality financial management those with higher status and hence pay being more likely to be held by men. Occupational segregation and educational level emerge as being major factors although ongoing social attitudes towards women's employment have limited their progress. It is essential for these attitudes to change if the hospitality industry is to optimise the use of all skilled and trained financial managers to the benefit of the business.
Introduction
There is ongoing evidence as to the differences in earnings from men and women in managerial positions in hospitality and accounting. This article discusses some of the reasons for these gender variances and compares them with others in the accounting profession, with specific reference to hospitality financial controllers. It also considers whether the perceived differences are due to women undertaking different types of job to men and some of the reasons why this might occur.
First, a review of the literature is performed on the areas of women's careers and salaries in accounting and in hospitality, followed by more general articles in the area of occupational segregation which present some of the theories as to why women might work in different types of job to men. There has been a wide range of research performed in these topic areas and the choice for review is deliberately selective in order to make comparisons with the primary research, later.
Second, some limited findings from the latest in a series of surveys performed via the membership of the British Association of Hospitality Accountants (BAHA), the professional body for those working in financial management in the UK hospitality industry, are presented. Responses were received from a wide range of financial personnel although, as those from other sectors were too low for...