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

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.

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.

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.

The purpose of this study is to investigate the impact of the enabling performance measurement systems (PMS) on non-managerial employees’ team learning behaviours (TLB) and team effectiveness (TE) when the PMS is used as an enabler.

A questionnaire survey was conducted with non-managerial employees in Japan and a total sample of 474 responses were collected. Partial least squares structural equation modelling using Smart-PLS was used for the analysis.

The results demonstrated that the design feature of global transparency in enabling PMS contributes to the enhancement of TE, with partial mediation through TLB. Furthermore, it was also evident that fostering TLB involves increasing the flexibility in PMS, specifically offering multiple options for collecting and aggregating performance information in various formats.

By examining the effects of the four features of enabling controls on TE and TLB, this study shows which features in an enabling PMS are important in motivating non-managerial employees at the operational level. The study not only fills a gap on the impact of enabling controls on non-managerial employees that has been under-researched but also makes an academic contribution in that it has deepened our understanding of four features that have not yet been fully elucidated.