Towards the feminization of accounting practice

Naoko Komori

134 citations0/0 files storedAccounting Auditing & Accountability Journal

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Gender Diversity and Inequality Accounting and Organizational Management Accounting Education and Careers

Abstract

Purpose The purpose of this paper is to open up the Anglo‐centred argument in gender and accounting by exploring the relationship of women and accounting in a different social and cultural context. Design/methodology/approach The paper draws on in‐depth ethnographical studies to explore the real‐ life experiences of 66 Japanese women (9 percent of all women CPAs) who have entered the accounting profession from a range of backgrounds and generations. Findings The paper finds that some women accounting professionals in Japan have brought about changes in accounting practice there by applying a uniquely feminine approach in their day‐to‐day work. Their strict approach is attuned to the ongoing globalization in the field of accountancy, and this has helped to widen the opportunities for women. Research limitations/implications This paper demonstrates that, in order to understand the issues surrounding gender and accounting, it is important to consider the prevailing social context and its underpinnings. In the Japanese “interdependent” social context, gender is intertwined in the process of accounting to establish its “independent” status. Practical implications It has been argued that the unique social and cultural context in Japan will make it difficult for the country to converge its accounting and auditing with global standards. By incorporating a gender perspective, the paper aims to clarify the social assumptions under which accounting and auditing operate in Japan. Originality/value By making a close analysis of the process by which Japanese women have entered the accounting profession, the paper reveals the connection between the growing significance of auditing and the changing role and position of women.

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References

1988Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally 2000Stock Market Capitalism: Welfare Capitalism 2003Auditing and the production of legitimacy 2000Stock Market Capitalism: Welfare Capitalism: Japan and Germany Versus the Anglo-Saxons 2024Gendered Jobs and Social Change 1993Gender and the construction of the professional accountant 2000In the Name of the Client: The Service Ethic in Two Professional Services Firms 2004“Helping them to forget..”: the organizational embedding of gender relations in public audit firms

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