This Article Full Text (PDF) References Alert me when this article is cited Alert me if a correction is posted Services Email this article to a friend Similar articles in this journal Alert me to new issues of the journal Add to Saved Citations Download to citation manager Request Permissions Request Reprints Add to My Marked Citations Citing Articles Citing Articles via Google Scholar Google Scholar Articles by Komori, N. Search for Related Content Social Bookmarking                   What's this?

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

Centre for the Analysis of Investment Risk, Manchester Business School, The University of Manchester, MBS Crawford House, Booth Street West, Manchester M15 6BP, Naoko.Komori{at}mbs.ac.uk

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.

Key Words: Accounting history • feminine identity • gender • household accounting • Japan • motherhood • social history

CiteULike    Connotea    Del.icio.us    Digg    Reddit    Technorati    What's this?