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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Although historical studies of accounting in Japan have broadened in scope, little is known about how accounting is implicated in the social role and position of Japanese women and how it has historically influenced gender relationships in Japan. This article explores the changing relationship between women and accounting in Japan across five historical periods, drawing on a range of literature relating to the historical role and position of women in Japan, socio-historical studies of Japanese business enterprises and the family, and studies of household accounting. The study reveals that accounting has been an instrument of the state in the social construction of gendered roles and women's position in society. It also shows that women in Japan have proactively responded to their accounting role, using it to help enhance their political power as consumers. Accounting has played a significant role in shaping the lives of Japanese women and has been a way for them to build on their feminine identity.

This paper explores the development of household accounting practice in post‐war Japan through a review of reported experiences of the winners of an annual accounting prize scheme organized, since 1954, by the Central Council for Saving Information. While academic study of accounting at home is a developing area, analysis has tended so far to rely mainly on Anglo‐Saxon contexts. This paper’s examination of Japanese household accounting practice offers evidence from a very different context. The paper uses the prize schemes to document key changes in household accounting practice over the last half century which essentially has seen a switch in focus from short‐term budgetary control to lifetime planning and a growing concern with broader social and environmental issues. Such changes appear to be closely related to changes in the economic and social roles served by the Japanese household.