Towards the feminization of accounting practice

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.

Male and Female Auditors: An Ethical Divide?

“…The consideration of gender in the accounting literature has mostly been developed in Anglo‐Saxon studies (Hopwood, ; Ciancanelli et al , ; Collins, ; Anderson et al , ; Dennis et al , ; Hull & Umansky, ; Almer et al , ; Anderson‐Gough et al , ; Keller et al , ; Gold et al , ). In this context, along with the work of Komori (, p. 507), our study helps 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’.…”

“…This work therefore contributes to extending the field of gender studies in the accounting domain. In addition, performing this study in a French context enables us to widen the geographic scope of accounting studies on gender (Annisette, ; Komori, ). The consideration of gender in the accounting literature has primarily been developed in Anglo‐Saxon studies (Hopwood, ; Ciancanelli et al , ; Collins, ; Anderson, Johnson & Reckers, ; Dennis, Engle & Stephens, ; Hull & Umansky, ; Almer, Hopper & Kaplan, ; Anderson‐Gough, Grey & Robson, ; Keller, Smith & Smith, ; Gold, Hunter & Gomaa, ).…”

“…The consideration of gender in the accounting literature has primarily been developed in Anglo‐Saxon studies (Hopwood, ; Ciancanelli et al , ; Collins, ; Anderson, Johnson & Reckers, ; Dennis, Engle & Stephens, ; Hull & Umansky, ; Almer, Hopper & Kaplan, ; Anderson‐Gough, Grey & Robson, ; Keller, Smith & Smith, ; Gold, Hunter & Gomaa, ). Some studies have, nevertheless, been undertaken in other countries such as Japan (Komori, , ), France (Dambrin & Lambert, , ; Lupu, ; Mattei, ) or Belgium (Hardies, Breesch & Branson, ). In line with the approach adopted by Komori (, p. 508), our paper examines a different context and contributes ‘new insights to our understanding of gender and accounting in the global context’.…”

“…Some studies have, nevertheless, been undertaken in other countries such as Japan (Komori, , ), France (Dambrin & Lambert, , ; Lupu, ; Mattei, ) or Belgium (Hardies, Breesch & Branson, ). In line with the approach adopted by Komori (, p. 508), our paper examines a different context and contributes ‘new insights to our understanding of gender and accounting in the global context’. Furthermore, the empirical work undertaken in this study provides a detailed examination of the content of all of the disciplinary rulings issued in France over the time period retained.…”

Women’s skills and career advancement: a review of gender (in)equality in an accounting workplace

“…The career advancement of part-time workers depends upon the extent of their ambition to advance (Benschop, van den Brink, Doorewaard, & Leenders, 2013). Komori (2008) compared gender and accounting in Japan with that of Anglo-Saxon countries, and found that problems faced by Japanese women in accounting are similar to that of women in Anglo-Saxon countries. However, Japan is an interdependent society, and, therefore, they use different ways to mitigate gender discrimination.…”