The “hidden” history of accounting in Japan: a historical examination of the relationship between Japanese women and accounting

Abstract

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.

Male and Female Auditors: An Ethical Divide?

“…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’.…”

Household Accounting – A Case of Subsidised Self-Employed Entrepreneurs in Slovenia

“…For a number of years, the Japanese government awarded prizes for essays in which the applicants had to give a detailed description of their household accounting practices. The publication of their essays on household accounting practices gave Japanese women a sense of a worth and purpose in society, as the Japanese social structure made it quite difficult for women to work outside the home (Komori, 2007). The research shows a decline of household accounting in typical Japanese families at the turn of the millennium (Komori & Humphrey, 2000) as a possible result of the increased standard of living, which allowed for non-essential expenditures without the need to save every single yen (Komori & Humphrey, 2000).…”

“…The research into household accounting in Japan (Komori, 1998(Komori, , 2006(Komori, , 2007(Komori, , 2011Komori & Humphrey, 2000) shows that a household may have a broader economic and social role than is evident from studies in the Anglo-Saxon context. The Anglo-Saxon-based studies (as well as the research presented in this paper) are based on the assumption that a household unit is merely a place of consumption, where only non-productive activities are pursued.…”

História da contabilidade e o gênero feminino

“…Abraham (2008) Destinou sua pesquisa para uma área até então pouco explorada, as organizações sem fins lucrativos, com o intuito de analisar o papel desempenhado por O'Malley Wood, tesoureira da Australian Girl Guides Association, na tentativa de desenvolver práticas contábeis nesta organização, tendo como método de investigação a reconstrução micro histórica. A estas áreas de investigação existe ainda uma outra com o fim de entender como se deu a inserção e atuação feminina na profissão contábil em diferentes períodos da história, saliantando os motivos que retardaram a participação das mulheres na profissão, assim como os que influenciaram sua inserção (como por exemplo, Walker, 2003b;Black, 2006;Komori 2007;Cooper, 2008;Cooper, 2010).…”