Visualizing the negative space: Making feminine accounting practices visible by reference to Japanese women's household accounting practices

This study explores the nature of feminine accounting practices by examining the household accounting practices of Japanese women in the second half of the twentieth century. Household accounting in Japan provides an excellent research site to understand the nature of feminine accounting practices. The social significance of the Japanese household and the country's cultural emphasis on interdependence mean that accounting has a different meaning in the life of Japanese women, compared to what has been identified in Anglo-Saxon-based studies. The study finds that their accounting practice is characterized by the integration of masculine and feminine qualities, as illustrated by Dillard and Reynolds (2008), and is more enabling in nature. Women use ‘hard’, objective accounting figures both to foster the long-term development of the family and to contribute to Japanese society. Accounting has been a vehicle for women to express their motherhood and construct their identity as women. The distinctive nature of Japanese women's accounting practice and the role this practice plays in facilitating feminine values highlight how important it is to further investigate feminine accounting practice in different social and cultural contexts in order to develop gender research in accounting.

► Japanese women's accounting practice is characterized by the integration of masculine and feminine qualities.
► “Hard-edged” objective accounting figures were used in a rational manner in order to facilitate soft feminine qualities.
► Feminine accounting practices in a Japanese context have been more enabling than the current studies suggest.
► Accounting has served as a vehicle for women to express her motherhood and construct their identity as women.
► The significance of different social and cultural contexts is highlighted.