Shapir Offer Moshe, Shtudiner Zeev
Department of Business, New York University Shanghai, Shanghai, China.
Department of Economics and Business Administration, Ariel University, Ariel, Israel.
Front Psychol. 2022 Jul 29;13:928451. doi: 10.3389/fpsyg.2022.928451. eCollection 2022.
This research investigates labor market discrimination based on physical appearance in Israel's Certified Public Accountant firms. Using a survey questionnaire, we showed that accountants in managerial positions prefer to hire more physically attractive candidates. This beauty premium is larger among the five biggest Certified Public Accountant firms and can be explained by the perception that attractive candidates possess essential traits for becoming successful accountants. An important implication of our results is that even among accounting firms, where professionalism is well defined, discrimination against candidates based on traits such as physical appearance can ineffectively eliminate suitably qualified interns.
本研究调查了以色列注册会计师事务所中基于外貌的劳动力市场歧视。通过一份调查问卷，我们发现担任管理职位的会计师更倾向于雇佣外貌更有吸引力的候选人。这种美貌溢价在五大注册会计师事务所中更为明显，并且可以用这样一种观念来解释，即有吸引力的候选人具备成为成功会计师的关键特质。我们研究结果的一个重要启示是，即使在专业性界定明确的会计师事务所中，基于外貌等特质对候选人的歧视也可能会不适当地淘汰合格的实习生。
