Integrating Gender Equality Into Strategy Using Management Control Systems: Case Studies From Japanese Companies

2.1 Gender Equality in the Workplace

Research on gender equality in the workplace has been conducted from diverse perspectives. For example, the impact of board gender diversity on corporate value and financial performance has been a topic of continuous discussion (Jeong and Harrison 2017; Post and Byron 2015; Terjesen et al. 2009). Some scholars have critiqued the research for its narrow focus on the financial merits of promoting gender equality, arguing that this is not a comprehensive solution to the issue of gender inequality (Kulik 2022). Gender equality has also been discussed as part of corporate responsibility (Grosser and Moon 2005, 2008).

Furthermore, the social construction of women's roles is established during youth and persists over an extended period, manifesting in the gender-based division of labour within the workplace (Brinton 1993; Fortin 2005). Numerous obstacles are faced by women in the workplace (Carli and Eagly 2016), and organisational practices that have a significant impact on gender were identified in the 1990s and persist to the present day (Atena and Tiron-Tudor 2020). The idealisation of extended working hours has precipitated an augmentation of the gender-based division of labour, culminating in gender inequality (Gascoigne, Parry, and Buchanan 2015). Additionally, there has been extensive research on the mechanisms underlying the gender pay gap (Christofides, Polycarpou, and Vrachimis 2013; Gascoigne et al. 2015; Goldin 2014; Mulligan and Rubinstein 2008; Roethlisberger, Gassmann, Groot, and Martorano 2023; Zamberlan and Barbieri 2023).

The various mechanisms that impede gender equality in Japan have been subjected to analysis from a multitude of perspectives. Managers' bias against female employees' way of work affects the promotion of female employees (Kobayashi and Eweje 2021). In response to the legal prohibition of gender-based discrimination under the Equal Employment Opportunity Law, Japanese companies have established two types of job: sogo-shoku and ippan-shoku. The primary responsibilities of the career-track position (sogo-shoku) entail core tasks, frequent job transfers and extended working hours, while the ippan-shoku is responsible for supporting the work of the career-track position (Hamada 2018; Yamaguchi 2019).

A notable distinction between these roles is that the ippan-shoku does not involve job transfers and the path to promotion is more limited (Hamada 2018; Yamaguchi 2019). The preponderance of women in the ippan-shoku has a discernible impact on their career progression (Yamaguchi 2019). Long working hours also still prevent women from getting promoted (Chang and England 2011; Dalton 2017; Yamaguchi 2016). Moreover, a significant proportion of women who enter into marriage and motherhood are reluctant to pursue career advancement, citing the demanding nature of the work–life balance required (Yamaguchi 2019). This often results in their departure from the labour market following the transition to motherhood (Hamada 2018; Lottanti von Mandach and Blind 2021).

Despite some evidence of promotion of gender equality in Japan (Hosoda and Nagano 2023; Min and Kim 2024), significant gender inequality persists in the country. For example, the COVID-19 pandemic disproportionately impacted the recruitment employment of married women with children, thus hindering progress towards gender equality in the workforce (Fukai, Ikeda, Kawaguchi, and Yamaguchi 2023). Iida (2024) addresses the different challenges faced by women, including balancing demanding work schedules with childcare and eldercare responsibilities. To address these challenges, Kobayashi and Eweje (2021) and Iida (2024) suggest the need for more family-friendly policies from the government and organisations. Nagase (2024) specifically calls for a reform of the social security system, which remains rooted in the traditional breadwinner model. Furthermore, fostering gender equality requires collaborative efforts among various stakeholders, including companies, families, schools, the government and individuals (Kobayashi 2021; Zhang-Zhang 2024).

So far, however, little is known about the mechanisms for promoting gender equality in the workplace in terms of management accounting and MCSs (Burritt et al. 2023; Hardies and Khalifa 2018; Hosoda and Toyosaki 2024; Nagano and Hosoda 2023; Wittbom 2015; Wittbom and Häyrén 2021). It is suggested that MCSs could play a facilitating role in the establishment and achievement of the objective of transforming companies to address gender inequality as a social issue (Schaltegger et al. 2022).

2.2 Gender Equality and Accounting

The field of gender accounting, which is feminist research in accounting, has contributed to our understanding of the patriarchal nature of the accounting profession and the diverse reasons for gender inequalities there (Hopwood 1987). Various studies have emerged from a feminist perspective on the issues faced by women in the accounting profession (Ciancanelli, Gallhofer, Humphrey, and Kirkham 1990; Hammond and Oakes 1992; Kirkham and Loft 1993; Lehman 1992; Thane 1992) alongside those focusing on gender inequality in the accounting profession (Cooper and Senkl 2016; Kokot-Blamey 2021; Sian et al. 2020). Furthermore, it has been argued that the disclosure of information pertaining to gender equality has the potential to diminish the legitimacy of gender inequality by eliciting concern among stakeholders (Al-Nasrallah 2023; Austin et al. 2021; García-Sánchez et al. 2022; Miles 2011). Additionally, there is an ongoing debate about the relationship between gender diversity and organisational performance (Gaio et al. 2024; Hazaea et al. 2023; Provasi and Harasheh 2020; Ramon-Llorens et al. 2021).

Despite the paucity of research on gender issues in the Japanese accounting domain (Kamla and Komori 2018), Komori (2008) has demonstrated that female accounting professionals in Japan have made a significant impact on Japanese accounting practice. They have done so by employing approaches that are unique to women and mothers in their daily work. Their thorough professionalism has firmly established women in the audit profession, with some of these women having succeeded in setting up their own firms. However, the issue of gender inequality in accounting has also been identified in other academic fields, including university-based research (Baldarelli, Baldo, and Vignini 2016; Dhanani and Jones 2017; Haynes and Fearfull 2008). These studies have demonstrated that, despite the efforts of researchers in this field, gender inequality remains a significant challenge.

The aforementioned studies indicate that women in accounting-related professions continue to encounter gender bias and discrimination in the workplace. It is anticipated that future gender accounting research will address gender inequality in the accounting profession (Grosser and Moon 2019; Haynes 2008). However, it is notable that gender accounting research has not yet explored the development of comprehensive solutions to address gender inequalities within organisational contexts.

2.3 MCSs, Sustainability and Gender Equality

From the perspective of the strategic implementation of solutions to sustainability challenges, MCSs support strategy changes through interactions within the organisation as well as interactions between the organisation and its environment (Narayanan and Boyce 2019; Simons 1991); MCSs can also be used to improve the performance of the intended strategy (Arjaliès and Mundy 2013; Ghosh et al. 2019; Gond et al. 2012). In management accounting, there has been research on how companies use MCSs to implement sustainability strategies (Arjaliès and Mundy 2013; Crutzen and Herzig 2013; Laguir, Laguir, and Tchemeni 2019).

Previous research has also addressed the design of MCSs, focusing on how they are structured in organisations; research has equally identified the patterns or configurations of MCSs that contribute to the implementation of sustainability (Beusch et al. 2022; Crutzen, Zvezdov, and Schaltegger 2017; Ditillo and Lisi 2016; George et al. 2016). However, previous studies have not examined the extent to which gender equality is integrated into organisational strategy and implemented in sustainability, which has a wide range of objectives. The different sustainability issues faced in different countries highlight the need to clarify how individual sustainability goals are integrated into organisational strategy and practised (Laguir et al. 2019).

In this context, studies have started examining how organisations use MCSs to achieve gender equality (Galizzi and Siboni 2016; Nagano and Hosoda 2023; Wittbom 2015; Wittbom and Häyrén 2021). For example, Nagano and Hosoda (2023), through a case study of a major Japanese bank, found that formal and cultural MCSs are used interchangeably to achieve gender equality. However, few studies have been conducted to clarify the configurations of MCSs in relation to gender equality; similarly, there is a paucity of research on how gender equality is integrated into organisational strategy with each configuration (Beusch et al. 2022; George et al. 2016; Ghosh et al. 2019; Gond et al. 2012). Therefore, through case studies of seven Japanese companies, this study clarifies the configurations of MCSs based on the degree of use of MCSs and examines the extent to which the realisation of gender equality is integrated into strategy by MCS configurations.

5.1 Organisational Integration and Interactive Control Systems at the Initial Stage of Promoting Gender Equality

Organisational integration was initially facilitated by the establishment of departments or project teams aimed at promoting gender equality throughout the entire company. At the initial stage of promoting gender equality, there were no systems in place to facilitate ease of work, training and other forms of professional development or training programmes for managers tasked with driving the implementation of gender equality. In this situation, communication among top management, as well as between top management and HR managers, was implemented to kick-start the promotion of gender equality in the seven companies. Moreover, as illustrated in Table 2, the department or project team conducted surveys with top management and employees to develop a system for promoting gender equality in companies B, C, E, F and G. Consequently, organisational integration was encouraged as a means of advancing gender equality.

In the case of A, regarding the background to promoting women's empowerment, the initially established Diversity Promotion Office addressed issues of gender, nationality, disability and age in four key areas. Focusing particularly on women, the 2011 declaration on diversity management was the start of initiatives for achieving gender equality. Since this declaration on diversity promotion, the Diversity Promotion Office has been established and initiatives to promote work style reform were outlined. Systems have been developed mainly to support balancing work and family life with a view to reducing the number of employees leaving the workforce due to childcare reasons and encouraging women to achieve their career potential.

Because of increases in the number of women and people balancing work and childcare, as well as the growing social emphasis on balancing family and work, Company B has been working on reforming the way people work while also promoting the creation of a comfortable working environment since the early 2000s. From 2010, it has also been focusing on promoting diversity management, including the promotion of gender equality. A Diversity Working Group was established in 2013, followed by a dedicated team for diversity promotion in 2014. Various other initiatives have also been planned and implemented.

Company C launched a limited six-month women's advancement project under the direct control of the president; it also conducted an interview survey of all female employees in 2006 because the president was alarmed by the fact that there were few women and the turnover rate among women was high. The results of the interviews revealed issues faced by women who continue to work. To address these issues the company improved its systems, focusing on support for work–life balance.

In Company D, the CEO, who assumed office in 1999, took a top-down approach to the promotion of gender equality. That CEO operated on the assumption that making it easier for women to work is important for all employees and that promoting women's active participation is necessary for the achievement of global competitiveness. Company D started the Office for the Promotion of Women's Advancement as a full-time organisation in 2000.

In 2010, Company E assembled a team comprising female representatives from each department to discuss issues related to promoting gender equality. From 2005 to 2007, there had been an increase in new graduate hiring, with both men and women recruited, particularly for the position of medical representative (MR). Activities were developed to create a gender-neutral environment in which men and women could work longer and earn promotion to important decision-making positions.

Regarding Company F, a project team was established in the HR department in 2002 to enable women to continue working after marriage or childbirth. In the same year, project team members set up a volunteer-run Women's Committee to aggregate women's observations and use them in new initiatives. In 2003, a dedicated gender equality unit was established in the HR department. The unit worked with the Women's Committee to improve the support system for combining work and childbirth/childcare, as well as to enhance employees' career awareness.

In Company G, to address the high turnover rate and low motivation of female employees, top management in 2006 initiated messaging that led to the emergence of the women's advancement network comprised by women. It was an opportunity to gather views on the systems needed to create a more women-friendly working environment. Right from the beginning, top management has been committed to achieving gender equality, leading to the emergence of systems to improve the working environment. In the late 2000s, gender-neutral work assignments began to be made and the evaluation of women's work and competence within the company improved. However, it is also true that many lower level managers were not committed to realising gender equality.

5.2 The Use of Diagnostic Control Systems and Technical Integration

Following the development of systems for the realisation of gender equality, a ratio of female managers to the total number of managers was established for all companies (see Table 2). To set and manage these targets, it was necessary to manage individual information in the system. As a result of high levels of technical integration, all companies were able to manage individual information and calculate the ratio of female managers.

At Company A, the rate of female employees returning to work after parental leave reached 100% in 2018, thus further accelerating the promotion of gender equality. The target of a ‘30% female management ratio by 2030’ was set in 2019 and announced in 2020. In Company A, top management and HR personnel are able to discuss achieving gender equality and the management board continually discusses achieving gender equality in its diversity, equity and inclusion (DEI) discussions. Although the achievement of targets was monitored at management meetings, it took some time for each manager to fully commit to them in their own key performance indicators (KPIs).

In Company B, target figures for the number of female managers (section manager level) were set and diversity management was specified in the medium-term management plan of 2015.

Regarding Company C, in 2012, a target number of female managers (section managers and above) was set to be achieved by 2018. This target remained unchanged until it was achieved in 2019. In addition to setting and managing targets, top management, officers and frontline managers discussed progress at board meetings. Top management and HR communicate regularly to discuss HR strategy and other issues needed to achieve gender equality.

In Company D, the ratio of new female graduates hired was 10% in 1999. Based on the idea that a minority composition ratio of 30% or more was necessary to revitalise the organisation, top management set a 30% hiring ratio target for new female graduates. Their sustained commitment has contributed to maintaining this ratio above 30% since 2001.

In Company E, since 2015, companywide KPIs for promoting gender equality (2015–2018) have been established. In 2019, with the aim of further accelerating promotion, the company set KPIs for each department, in addition to companywide KPIs. A new personnel system was also introduced to realise competency-based treatment that was not tied to attributes.

In Company F, a companywide target of 30% women in management positions (section managers and above) was set in 2013. In the course of monitoring progress, issues were identified, such as the fact that achievement status differed depending on the department and job type. The number of female managers in internal departments, where they work at the head office and do not change jobs, was relatively high. However, the number of female managers in sales departments, where they are repeatedly transferred to different regions and must continue to demonstrate their abilities in line with the characteristics of each region, was relatively low.

In Company G, a long-term plan for the promotion of gender equality and diversity was formulated, and a department for the promotion of diversity, including gender equality, was established in 2013. In addition, Company G has a career development policy for women from the early stages of their career development that is currently being implemented in the workplace. In Japan, efforts are being made to achieve the target of 30% female managers and 30% female directors in holding companies.

5.3 The Use of Interactive Control Systems Towards the Integration of Gender Equality into Organisational Strategy

The use of diagnostic control systems in all companies has led to discussions on the advancement of gender equality both within top management and between HR managers and top management (see Table 2). These communication processes have been conducted regularly and have functioned as interactive control systems, with the input of information from diagnostic control systems.

In Company A, top management and HR personnel are able to discuss achieving gender equality and the management board continually discusses achieving gender equality in its DEI discussions. Although the achievement of targets was monitored at management meetings, it took a while for each manager to fully commit to them in their KPIs.

In Company B, a new advisory board on HR strategy has been established to report and exchange views on the progress of diversity management. Diversity management, including the promotion of gender equality, is addressed throughout the organisation with the establishment of this advisory board.

In Company C, top management, officers and frontline managers discuss progress at board meetings. Top management and HR communicate regularly to discuss HR strategy and other issues needed to achieve gender equality.

In Company D, discussions on the realisation of gender equality have been held at various meetings to achieve these targets. For example, there is a management strategy meeting among top management, as well as a group HR diversity and inclusion (D&I) meeting and a diversity promotion committee that includes managers responsible for HR in group companies. In addition, working groups and project teams discussed the realisation of gender equality. Not only successive generations of top management but also middle management and people in the workplace have a high level of understanding and commitment to gender equality and a good understanding of diversity.

In Company E, a conference for the promotion of gender equality was held, attended by management directors, including the president and heads of departments. They reviewed progress for the year and discussed issues related to the promotion of women. By enhancing the accuracy of progress reviews in this manner, the company can identify female employees as candidates for management positions and subsequently monitor their promotion and steady development. In addition, the management, the upper management and those in charge shared a common understanding of issues regarding the realisation of gender equality.

In Company F, once a year, a D&I Promotion Headquarters meeting involving the presidents of the Group companies is held. At the meeting, the entire management team promotes D&I in the Group intending to realise ‘Diversity for Growth’. In addition, there are opportunities for the internal audit department and top management to exchange views on how HR development is being conducted at each sales office.

In Company G, since 2020, the promotion of gender equality has been a regular agenda item for the Board of Directors, with monitoring being strengthened. Top management and the organisation as a whole have successfully communicated the need to realise gender equality and the understanding of general and plant managers now aligns with the ideas of top management.

5.4 Improvements in Diagnostic Control Systems and Continuous Technical Integration

In the further course of the initiatives, interactive control systems based on information from diagnostic control systems were being used within the companies, with some companies improving their diagnostic control systems through discussions. For example, the lack of female managers has led to an emphasis on the setting of targets based on the company's situation (Company B, C and D) (see Table 2).

In Company B, the targets for female managers were achieved one year ahead of schedule. Subsequently, in the bid to create an environment in which more people can play active roles, further targets were set for the ratio of female managers and the percentage of male employees taking parental leave.

In Company C, after achieving the target for the development of female managers (section managers and above), from 2021, targets were set for the ratio of female department managers and the number of highly specialised female engineers. This was to increase the number of female managers at the top level, while simultaneously enabling women to pursue diverse careers. These targets are positioned as management goals, with a system being put in place to motivate everyone from top to middle management to take individual development seriously and achieve these targets.

In 2020–2022, Company D set the KPIs to promote diversity in the executive ranks, with regional strategies and KPIs being set according to the situation in each region, not only in Japan but also globally, even as measures were implemented to achieve the goals. In 2023, a long-term target of at least 30% female and non-Japanese officers was set for 2030. Furthermore, to grow the list of female executive candidates, targets for female section managers and above were set for each business and linked to executive remuneration. These initiatives have been implemented not only in Japan but also globally.

Companies A, E and F also enhanced technical integration to develop female managers individually and to achieve the targets (see Table 3). In Company A, a development plan for female managers for the next three to four years was put in place on a nomination basis, with managers in the workplace developing the relevant candidates under the development plan. The HR department proposed these targets to the management board, which approved them. In Company E, a talent management system was also used both to develop managers and to formulate and implement an HR development plan based on individual ability and aptitude.

5.5 Continuous Organisational Integration

Organisational integration was continuously enhanced by actors from different layers and departments, with the objective of incorporating gender equality into organisational strategy. As shown in Table 3, all companies continuously address issues hindering achievement of the aforementioned targets through the implementation of various systems led by the HR departments and specialised offices to promote gender equality. Top management has also persistently supported the implementation of various systems for promoting gender equality by the use of diagnostic control systems and interactive control systems; top management has also been consistent in conveying the importance of promoting gender equality in all companies. Upper–lower level managers also contributed to support the use of various systems and the development of female employees in six companies (Company A, B, C, E, F and G).

In Company A, the performance measurement system has been reviewed to ensure that employees can be promoted regardless of life events. Efforts have been made to ensure that absence during maternity or paternity leave does not affect performance appraisals and that employees are appraised on performance if they meet standard attendance rates. To realise gender equality in the workplace, the top management of each operating company and frontline managers work together to support the career development of female employees and foster a culture of gender equality under the basic policy. Training and workshops for managers were conducted to promote these initiatives. In addition, senior managers have contributed to the establishment of development plans for nominated female managers and for the creation of a climate that is conducive to gender equality. Messages related to the realisation of gender equality have been disseminated by top management as a DEI issue. In particular, the current chief executive officer (CEO) has sent messages on the importance of DEI. In 2021, a DEI workshop for executives, including top management, was held and an individual DEI programme was implemented in 2023.

Company B promotes diversity management from three perspectives: systems, climate and mindset. Regarding systems, in addition to the hourly paid leave, the return-to-workplace system and the childcare leave that had been in place long before 2010, various other policies have been implemented to enable employees to continue working after life events. Among these policies are teleworking (including telecommuting) and the establishment of shorter hours and days of work. On climate, diversity seminars have been held for all officers and employees every year since 2015. In 2017, ‘fostering an organisational climate’ was included as an evaluation item for managers, given that they contribute to promote gender equality in the workplace. Messages on achieving gender equality have also been disseminated by top management, who have also appointed female managers to senior positions, such as president of a subsidiary. This helps to create a climate in which women can play an active role. Regarding mindset, the company has been organising seminars for women and sending female employees to external training courses with a view to boosting their morale and further motivating them.

In Company C, as women continued to work, a dedicated diversity promotion organisation was established in 2012, leading to the launching of the next stage of gender-equality initiatives. During this period, a system was also designed whereby male senior managers acted as mentors to train female managers to become senior managers. In the workplace, line managers support female employees to think about acquiring management skills and career development. Top management personally provided messages on gender equality during the training. There is also a high level of understanding and action on the part of management and board members towards the realisation of gender equality, as exemplified by discussions at board meetings.

In Company D, the mission of the Women's Advancement Office was expanded and it became the Diversity Promotion Office, with various systems put in place, including hourly paid leave, childcare leave and teleworking in 2007. In 2011, the company began training female candidates for management positions. To encourage the realisation of gender equality in the workplace, diversity-related training was provided to all employee levels. In addition, to ensure that female employees received fair and impartial evaluations regardless of life events, Company D established a system that avoids promotion delays due to life events such as childbirth and childcare. This has enabled the company to promote the career growth of employees returning from maternity and childcare leave. Managers are responsible for the development of subordinates regardless of gender. They also receive training on gender equality in the workplace as part of their new manager training. However, as only 20% of the employees in Company D are female, there is a limited number of managers with female subordinates. Successive top management sent messages to ensure that those initiatives steadily led to the realisation of gender equality.

In Company E, the Diversity Promotion Office was established in 2012 to expand the scope of its activities. Initially, each headquarters had an officer who handled issues of diversity promotion, with initiatives developed in line with the issues faced by each department. The promotion of gender equality was discussed and implemented in collaboration with divisions on matters specific to each headquarters. Company E also introduced, reviewed and promoted the use of systems to support the balance between work and family life. The company emphasised the linkage between diversity and such talent management systems and worked to promote the success of diverse workers, including female employees. The CEO disseminated messages to members of the organisation on the importance of diversity and inclusion and the promotion of gender equality. Female managerial candidates were also assessed and developed within the talent management system as a way to steadily develop and promote them. From 2019, in cooperation with the HR Business Partners (HRBPs) assigned to each department, female manager candidates were identified, individual development plans were set and training and promotion were promoted. HRBPs ensure that HR strategy is implemented within departments.

From around 2010, Company F, in its bid to steadily promote the career advancement of women, made it possible for women to choose whether to be transferred to a new location and it also abolished the course-based employment management system that is unique to Japanese financial institutions. Since 2011, female managers have been selected for various training programmes. The creation of a comfortable working environment for women, as well as the promotion of the system, has created a comfortable working environment for men, too. To support these efforts, the company communicated the importance of diversity and gender equality under the President of Holdings from 2015 onwards. In addition, the top management was involved in the development of female managers in some systems and tried to promote female employees to senior management positions. Workplace managers were also committed to the development of female managers and implemented individually planned development. Unconscious bias training was also conducted to raise managerial awareness. In 2017, from the viewpoint that it was no longer necessary to give special treatment only to women, the company increased opportunities to provide the same training regardless of gender. Subsequently, from 2022, training limited to women was abolished altogether.

In company G, top management's strong commitment to achieving gender equality has led to the development of systems to improve the working environment. In the late 2000s, gender-neutral work assignments began to be made and the evaluation of women's work and competence within the company improved. However, it is also true that many lower level managers were not committed to realising gender equality. Company G has a career development policy for women from the early stages of their career development. In addition, since 2022, an evaluation system has been initiated in which the period of childcare leave does not negatively affect the personnel evaluation process, leading to increased motivation among employees after they return from maternity leave. Top management and the organisation as a whole have been successful in strongly communicating the need to realise gender equality, with the understanding of general and plant managers now aligned with top management's ideas.

5.6 Gradual Changes in Cognitive Integration

At the initial stage in the drive for gender equality, cognitive integration was weak because top management and managers did not fully appreciate the importance of gender equality. However, all companies set targets to increase the number of female managers while committing to improving the work environment for both men and women. Formal discussions on the realisation of gender equality have been conducted on a regular basis, based on information from diagnostic control systems. Consequently, cognitive integration became high. As illustrated in Table 3, more top management and managers have emerged who are aware of the importance of gender equality and are working towards meeting targets for increased numbers of female managers.

In Company A, until around 2015–2016, it was difficult to communicate the need to promote gender equality in the workplace. Although the achievement of targets was monitored at management meetings, managers did not immediately commit fully to those targets in their own KPIs. Through the ongoing use of interactive control systems, top management's understanding of and commitment to the realisation of gender equality has stayed high.

Company B did not have a high level of awareness of diversity management from the outset, but the management was aware of the issues. The company has made steady efforts in the three aspects of system, climate and mindset in a well-balanced manner, thereby creating a comfortable working environment for both women and men. This situation has accelerated efforts towards the realisation of diversity management, including gender equality.

In Company C, successive top management teams have expressed interest in achieving gender equality, about which there is now better understanding in the workplace. There is also a high level of understanding and action on the part of management and board members with regard to the realisation of gender equality, as shown by discussions at board meetings. Workplace supervisors have also made significant contributions to management training on the realisation of gender equality. Consequently, women continue to work in the workplace both as a matter of course and to improve the way they work. Furthermore, the creation of an environment in which there are women in line positions has made it easier to work, in addition to creating a workplace where it is commonplace for women to aim for management positions.

In Company D, not only successive generations of top management but also middle management and people in the workplace have a high level of understanding and commitment to gender equality, as well as a good understanding of diversity. Organisational efforts to realise gender equality have created a good working environment for both women and men. Consequently, discussions have been generated on achieving and targeting goals for the realisation of gender equality and creating better workplaces.

In Company E, one of their strengths is their high level of understanding of the importance of D&I and the promotion of gender equality among the management board and upper management. This is expected to ensure that diverse employees, regardless of gender, will continue to be appropriately recruited for important decision-making in the future.

In Company F, top management messages and various training programmes have helped to deepen understanding of gender equality in the workplace. Gender equality is now taken for granted throughout the organisation. Initiatives are being implemented to promote gender equality, such as the abolition of women-only training courses.

In Company G, men's understanding has improved and the working environment become more comfortable for women, even as women have also been contributing to the production of managerial results. This situation is due to the inclusion of gender equality progress management in the Board's regular agenda (2020) and the development of a long-term plan with targets for 2030 (2022).

7.1 Theoretical Contributions

This study contributes to advancements in management accounting and MCSs research. In particular, the study advances work on the configurations of MCSs that contribute to the integration of sustainability into organisational strategy (Beusch et al. 2022; Crutzen et al. 2017; Ditillo and Lisi 2016; George et al. 2016). The research has proposed a theoretical framework for elucidating the path to each configuration that can facilitate the transition of MCSs towards gender equality. This has led to the theorisation of ideal MCS configurations for integrating gender equality into organisational strategy. The theoretical focus on the configuration of MCSs according to their use supports meaningful progress in exploring the potential of MCSs as tools for strategically achieving gender equality.

This research also contributes to the body of literature on gender equality in the workplace. The current understanding of mechanisms to promote gender equality in managerial positions is limited. This study advances the discourse by proposing mechanisms to enhance gender equality, drawing on insights from management accounting and MCSs research.

7.2 Practical Contributions

This study also contributes to practice. Through a comparative analysis of the shifts in the configurations of MCSs in Japanese companies making serious efforts to promote gender equality, it has been possible to show the configuration of MCSs according to the degree of integration between the realisation of gender equality and organisational strategy. This also has the potential to facilitate more effective management of the process of achieving gender equality within organisations not only in Japan but also in other countries facing difficulties in promoting gender equality. Furthermore, while the MCS configurations are developed based on the cases of large listed Japanese companies, the configurations can also aid in promoting gender equality across organisations of various sizes, including small and medium enterprises (SMEs). This is particularly relevant, as SMEs are increasingly striving to integrate environmental and social considerations into their business strategies through the use of MCSs (Cavicchi, Oppi, and Vagnoni 2023; Hosoda 2018).

7.3 Policy Contributions

This study also carries implications for policymakers. The proposed theoretical framework can indicate the extent to which gender equality is promoted in organisations. Using this framework, policies that use each MCS configuration can help address gender inequality based on the needs of each organisation. The configuration of each MCS to promote gender equality as identified in this study can help change gender roles in the workplace and develop female leaders. Ultimately, this will support the government's goal of retaining women in the workforce and developing them for managerial roles.

In addition, in the case of Japan, given that 99.7% of Japanese companies are SMEs³ (The Small and Medium Enterprise Agency 2024), it is imperative to acknowledge the significance of MCS configurations in order to advance gender equality across SMEs in Japan. This is because SMEs are increasingly promoting women's participation in the workforce; however, only a limited proportion of these companies are actively engaged in such initiatives (Cabinet Office 2023). Consequently, policy development that considers adoption of the MCS configurations for SMEs will be essential for promoting gender equality throughout the nation.