Towards the feminization of accounting practice: Lessons from the experiences of Japanese women in the accounting profession

doi:10.1108/09513570810872905

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Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Online from: 1988

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Towards the feminization of accounting practice: Lessons from the experiences of Japanese women in the accounting profession

Document Information:
Title:	Towards the feminization of accounting practice: Lessons from the experiences of Japanese women in the accounting profession
Author(s):	Naoko Komori, (Centre for the Analysis of Investment Risk, Manchester Business School, The University of Manchester, Manchester, UK)
Citation:	Naoko Komori, (2008) "Towards the feminization of accounting practice: Lessons from the experiences of Japanese women in the accounting profession", Accounting, Auditing & Accountability Journal, Vol. 21 Iss: 4, pp.507 - 538
Keywords:	Accountancy, Auditing, Ethnography, Gender, Japan, Women workers
Article type:	Research paper
DOI:	10.1108/09513570810872905 (Permanent URL)
Publisher:	Emerald Group Publishing Limited
Acknowledgements:	The author would like to express her special thanks to Peter Armstrong, Keith Robson and Stephen Walker for their very helpful comments on earlier drafts of this paper. She also wishes to acknowledge helpful comments received from the participants at the 8th Interdisciplinary Perspectives on Accounting Conference at Cardiff Business School. The Japanese Association of Women Accounting Professionals (Kinki District) and the Japanese Institute of Certified Public Accountants (JICPA) are gratefully acknowledged for providing the author with much valuable information. Thanks are also due to Tsuguoki Fujinuma, the ex-president of the JICPA, as well as the male and female accounting professionals in Japan who granted the author interviews. Finally, the author wishes to express her thanks to the anonymous reviewers, whose comments significantly improved the paper. This project received support from The Daiwa Anglo-Japanese Foundation.
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.