Gender Disparities in Accounting Salaries in Developed Countries: The Case of Japan and the United StatesIntroductionGender disparities in accounting salaries relate to the differential treatment and remuneration of persons in the accounting profession based on their gender (Gray and Laughlin, 2012). Women face lower incomes, slower professional growth, fewer possibilities for promotion, and a lack of representation in top positions as compared to their male colleagues. Such differences raise questions about gender equality and justice in the accounting sector. Despite great advances in gender equality in recent years in Japan, gender discrepancies in the accounting industry continue. Cultural conventions and conventional gender roles can present impediments to women's job advancement. Furthermore, gender differences in the accounting profession remain in Japan and the United States, although the degree of disparity varies (Haji, Coram, and Troshani, 2022). Women account for a sizable proportion of the accounting workforce, although they are frequently underrepresented in executive and leadership roles. The gender pay gap persists with female accountants earning less than their male counterparts, even when education and experience are taken into consideration. Unconscious prejudice, work-life balance, and cultural, institutional, and socioeconomic factors are all obstacles that contribute to gender