税理士《場》における事務所収入の 男女差を生むメカニズム

抄録

This empirical study explores why remuneration of female tax accountants has been generally inferior to that of male tax accountants. Drawing on the Practice Theory of P. Bourdieu, R.W. Connell and B.S. Ortner, this paper argues that each field has its own common reference system in which particular structures, rules, histories and accumulated practices are embedded. These influence people who work in that field. It also argues that concepts such as ‘gender order’ and ‘gender regime’ are parts of structures that are largely made up of power, gender division of labor, cathexis and symbols. It is suggested that the gender division of labor in tax accounting reflects the gender stereotype in Japanese society and is one of the key elements that leads to female inferiority in this field. The gender stereotype in Japanese society includes preconceived attitudes such as ‘females are more sensitive to the feelings of others, ’ ‘males are better at decision making’ etc. As a result of this, jobs tend to be allocated according to gender. Female tax accountants are considered to be suitable for dealing with small companies that require minor or troublesome services in return for a small fee. In contrast, they tend to be excluded from contracts with large companies that pay high fees in exchange for advice that involves difficult decisions or strong management. As a result of the accumulation of such practices a sense of female inferiority is reinforced and the practice of inadequate remuneration is continued. Is it possible to change this situation? This paper suggests that the examples of a few female tax accountants who receive large salaries show that it is possible to overcome the gender stereotype and work practices in this field.