Promoting gender equality through the use of management control systems: a case study in Japan
研究日本一家银行如何利用正式和文化管理控制系统促进性别平等，发现文化控制塑造规范以支持正式控制，而正式控制反过来强化平等文化。
Purpose This study examines how formal and cultural management control systems (MCSs) are used to support the promotion of gender equality through a case study of a Japanese bank. Design/methodology/approach A case study was adopted to investigate the use of formal and cultural MCSs in promoting gender equality. Primary data were gathered through semi-structured interviews with managers experienced in promoting gender equality. Then, the data were analysed by reading the interview answers repeatedly and coding interviewees' comments to generate themes. Findings The findings indicate that both formal and cultural MCSs can be critical aspects in promoting gender equality. The use of cultural MCS fostered norms and cultures over time that enhances the process of formal MCS to achieve gender equality. Formal MCS was also designed and utilised under the constructed norms and cultures to promote gender equality. Furthermore, the use of formal MCS contributes to shaping norms and cultures that encourage gender equality by controlling and discussing the process of promoting gender equality. Originality/value This study clarifies how formal and cultural MCSs can be used to promote gender equality, which is an unresolved issue in Japanese companies. Mechanisms for companies in male-dominated societies are also provided to promote gender equality in terms of MCSs.