Exploring the intersection of management control systems and gender equality: an integrative literature review

Abstract

Purpose

This study aims to provide a deeper understanding of how management control systems (MCSs) can contribute to achieving gender equality.

Design/methodology/approach

The researchers undertook an integrative review of the literature, focusing on the characteristics of MCSs for the development of female managers as well as highlighting the deployment of MCSs by them. Nineteen (19) articles were selected from a database in terms of specified criteria, following which they were analysed in terms of the identified MCSs.

Findings

The study found interrelations between MCSs and the internal as well as external factors that promote the realisation of gender equality while highlighting the characteristics of the utilisation of MCSs by female managers. Future research agendas related to these two aspects are also suggested.

Originality/value

Theoretically, the study is significant because it offers new insights for analysing gender and gender equality issues in MCSs research, thus opening up fresh dimensions for future research. In terms of praxis, the study promotes gender symmetry in companies by addressing gender equality from the perspective of MCSs. The research also charts a novel course for promoting gender equality in the workplace regarding how female managers use MCSs.

Citation

Hosoda, M. and Toyosaki, H. (2024), "Exploring the intersection of management control systems and gender equality: an integrative literature review", Corporate Governance, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/CG-05-2024-0307