Fatores determinantes da remuneração financeira dos contadores

The purpose of this research was to analyze,.through an econometric approach,.the determinant factors of accountants’ financial remuneration of the municipalities of Cascavel, Foz do Iguacu and Toledo in the year 2015. For the development of the research was used the archival data collected on the basis of the Annual Social Information Report. For the organization and analysis of the data, the quantitative methodological procedures were used. In addition, based on the literature associated with human capital theory, accounting professional profile, remuneration and previous studies, a regression model was proposed and estimated in order to analyze the determinant factors of accountants’ financial remuneration for the sample in question. The results showed that, in order of greater influence, the factors associated with company size, education level, gender, age of professionals, and company time positively influence the salaries of accountants. These results corroborate with findings found in previous studies