一些好消息，更多坏消息：二十年来非营利组织董事和首席财务官的性别薪酬差距

IF 4.2 3区管理学 Q1 PUBLIC ADMINISTRATION

Review of Public Personnel Administration Pub Date : 2024-05-28 DOI:10.1177/0734371x241248854

Nathan J. Grasse, Brianne Heidbreder, Sharon A. Kukla-Acevedo, Jesse D. Lecy

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引用次数: 0

摘要

本研究探讨了非营利组织中男女执行董事和首席财务官的薪酬差异。我们利用组织内部的高管过渡期作为一种实证策略，来区分性别是如何影响同一组织中担任相同职务的两个人的薪酬的。我们使用了两波美国国税局 990 薪酬数据来评估过去二十年的薪酬实践。好消息包括：担任高管职位的女性人数总体上有所增加，而且有迹象表明，薪酬中的歧视性成分（在同一组织中担任相同职位的两人的薪酬差异）相对较小，而且可能正在减少。然而，好消息的同时也伴随着坏消息：由于男性高管在最大的非营利组织和高管薪酬最高的行业中所占比例过高，导致薪酬方面存在巨大的跨部门差距。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Some Good News, More Bad News: Two Decades of the Gender Pay Gap for Nonprofit Directors and Chief Financial Officers

This research examines differences in the compensation of male and female executive directors and chief financial officers in nonprofit organizations. We utilize executive transition periods within organizations as an empirical strategy for isolating how gender impacts the salaries of two people who occupy the same role in the same organization. Two waves of IRS 990 compensation data are used to assess compensation practices over the past two decades. The good news includes an overall increase in the number of women holding executive positions and indications that the discriminatory component of pay (discrepancies for two people holding the same position within the same organization) is relatively small and may be decreasing. This good news, however, is accompanied by bad news: large cross-sectional gaps in pay that result from an over-representation of male executives in the largest nonprofits and those in industries with the highest executive pay.

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来源期刊

Review of Public Personnel Administration PUBLIC ADMINISTRATION-

CiteScore

9.70

自引率

7.70%

发文量

期刊介绍： The Review of Public Personnel Administration publishes articles that reflect the varied approaches and methodologies used in the study and practice of public human resources management and labor.