WAGES DETERMINANT AND WAGES GAP IN PUBLIC SECTOR: THE NIGERIA EXPERIENCE.

Abstract
This study investigated the analysis of the determinants of wages as well as a decomposition of the gap
across sectors in Nigeria. Data was sourced from NBS, World Bank for the study. The study tests the
hypothesis that female accountant participate less in the labour force market partly because of their
characteristics and partly because of gender discrimination in wage setting while wages and salaries of earn
by both sex shows small correlation coefficient. Descriptive statistics and t-test techniques are used to
explain participation and earnings. The results indicate that education and other demographic factors are
important determinants of the choice of sector of employment of accountant either as a female or male and
earnings. The gender gap decomposition results suggest that favouritism towards men accountant is
pronounced in all sectors, while there is evidence of discrimination against women accountant in public
sector. The study recommends investment in instruments to reduce gender inequalities in access to
education and also government policies that minimize favouritism towards men accountant