Winters are milder, and housing, property taxes and utilities are less expensive.
Pay varies widely, but the NYTimes offers a generic salary calculator that can be used to make ballpark comparisons. For an Accountant III (generic position with 5 years experience), it suggests the median pay in Pittsburgh is $59k and in Boise $57k, but the lower cost of living makes that worth about 2% more in Boise.
http://www.nytimes.com/marketing/job...eer-resources/