IMA finds salaries on the rise.

The average financial executive's salary rose 5.3 percent to $83,235 in 2002, according to the Institute of Management Accountants Salary Guide.

The survey, however, found that the gender gap may still be widening.

While more women received raises that men (68 percent versus 63 percent), the average raise for a woman was less than was for a man ($4,586 versus $5,440).

The survey, which polled more than 1,600 financial executives, found that those who hold certification or license, such as a CMA, CPA or both, average $88,670, while those who hold no certification average $72,859.