Income Differential and Contingent Factors for Self-Employed Service Professionals – The Case of German Self-Employed Accountants

Posted: 25 Jan 2017

Date Written: December 21, 2015

Abstract

Purpose: Understand income differential and its contingent factors for self-employed accountants as an example of professional service providers.

Design/methodology/approach: We surveyed self-employed accountants with a questionnaire and analyzed data using Chi² test and quantile regression

Findings: On average self-employed accountants do not earn more than paid-employed; experience, gender and services offered show largest impacts on income.

Research limitations/implications: Results hint on commoditization of some accounting services which provides future research possibilities.

Originality/value: Despite a growing service industry, self-employed providers of professional services are rarely examined. Evidence on income differential for service professionals is scarce.

Keywords: accountant; experience; gender; Germany; motivation; quantile regression; self-employment; service portfolio

JEL Classification: J3, L8, M4

Suggested Citation

Rieg, Robert, Income Differential and Contingent Factors for Self-Employed Service Professionals – The Case of German Self-Employed Accountants (December 21, 2015). Available at SSRN: https://ssrn.com/abstract=2904930 or http://dx.doi.org/10.2139/ssrn.2904930

Robert Rieg (Contact Author)

Aalen University ( email )

Germany

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