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.
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