Management control for gender mainstreaming – a quest of transformative norm breaking

Abstract

Purpose

This paper aims to discuss the gendered dimensions of management control. Gender mainstreaming is a worldwide strategy for gender equality. The question raised in this paper is how a management control system functions under the pressure of mainstreaming gender into a core business.

Design/methodology/approach

The evidence stems from a case study at two Swedish Governmental public transport administrations. Interviews, observations of meetings and close reading of documents furnish this paper with data over a five-year period regarding the management control of the policy goal of a gender-equal transport system. The practice of management control for gender mainstreaming is studied by adopting sociological institutional theory and a gender perspective.

Findings

The management control system proves to hamper gender equality. In a technocratic core business, the control system fails to support gender mainstreaming. In this paper, the control of a gender-equal transport system results in a quantitative perspective on women and men instead of a qualitative gender perspective on the transport system.

Practical implications

This paper has practical implications both for accountants being involved in management control for gender mainstreaming and for all persons involved in promoting gender mainstreaming.

Originality/value

The paper contributes to the scarce literature from research with a gender perspective on management control systems. Being exposed to gender mainstreaming, the gender perspective discloses dysfunctional dimensions within the management control system.

Citation

Wittbom, E.E. (2015), "Management control for gender mainstreaming – a quest of transformative norm breaking", Journal of Accounting & Organizational Change, Vol. 11 No. 4, pp. 527-545. https://doi.org/10.1108/JAOC-08-2012-0069