Investigating mechanisms in the relationship between diversity and sales, costs and profits

• Project/Area Number: 17K13826
• Research Category: Grant-in-Aid for Young Scientists (B)
• Allocation Type: Multi-year Fund
• Research Field: Accounting
• Research Institution: Rikkyo University (2021-2022); Ibaraki University (2017-2020)
• Principal Investigator: Masahiro Hosoda 立教大学, 経営学部, 助教 (50733888)
• Project Period (FY): 2017-04-01 – 2023-03-31
• Project Status: Completed (Fiscal Year 2022)
• Budget Amount: ¥2,470,000 (Direct Cost: ¥1,900,000、Indirect Cost: ¥570,000); Fiscal Year 2020: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000); Fiscal Year 2019: ¥520,000 (Direct Cost: ¥400,000、Indirect Cost: ¥120,000); Fiscal Year 2018: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000); Fiscal Year 2017: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
• Keywords: ダイバーシティマネジメント / ジェンダー平等 / インクルージョン / 売上高 / 顧客満足 / 退職意向 / 退職コスト / ロイヤルティ / ワークライフバランス / 平等な昇進 / エンゲージメント / ダイバーシティマネジメントの認知 / CSRアソシエーション / 信頼 / ダイバーシティ / 会計学

Outline of Final Research Achievements

The research findings are summarised in the following four areas. First, the relationship between customer perceptions of gender diversity management and sales is clarified through a case study of a hotel company. Second, the mechanism of the relationship between perceptions of gender diversity management and turnover intentions was clarified through a case study of a hotel company that succeeded in reducing employee turnover intentions and turnover costs. Third, case studies of a retailer and a bank in Japan illustrate how gender equality policies can be strategically implemented. Finally, research in national banks reveal the financial and non-financial outcomes of gender equality and the mechanisms in the relationship between the two.

Academic Significance and Societal Importance of the Research Achievements

本研究の学術的意義は，ダイバーシティマネジメント，とりわけジェンダーダイバーシティに取り組むことによる財務的・非財務的成果ならびに両者の関係におけるメカニズムを日本企業を対象に明らかにしたことである。
社会的意義は，ジェンダーダイバーシティに取り組むことによる財務的・非財務的成果ならびに両者の関係におけるメカニズムを明らかにすることを通じて，日本企業に対してジェンダーダイバーシティに取り組む意義を提示したことである。

Research Products

• [Int'l Joint Research] Massey University(ニュージーランド)
• [Int'l Joint Research] University of South Australia(オーストラリア)
• [Int'l Joint Research] Massey University(ニュージーランド)
• [Journal Article] Promoting gender equality through the use of management control systems: a case study in Japan (2022)
  • Author(s): Nagano Shima、Hosoda Masahiro
  • Journal Title: Accounting, Auditing & Accountability Journal Volume: - Issue: 5 Pages: 1274-1297
  • DOI: 10.1108/aaaj-05-2021-5290
  • Peer Reviewed
• [Journal Article] Gender Diversity Management and Employees’ Turnover: A Case Study in the Japanese Hotel Industry (2021)
  • Author(s): Hosoda Masahiro、Toyosaki Hitomi、Hayakawa Miyu、Suzuki Kenichi
  • Journal Title: Corporate Social Responsibility and Gender Equality in Japan Volume: Book Chapter Pages: 111-133
  • DOI: 10.1007/978-3-030-75154-8_7
  • ISBN: 9783030751531, 9783030751548
  • Peer Reviewed
• [Journal Article] Promoting Gender Diversity and Inclusion at Workplace: A Case Study of a Japanese Retail and Financial Service Company (2021)
  • Author(s): Hosoda Masahiro
  • Journal Title: Corporate Social Responsibility and Gender Equality in Japan Volume: Book Chapter Pages: 189-207
  • DOI: 10.1007/978-3-030-75154-8_10
  • ISBN: 9783030751531, 9783030751548
  • Peer Reviewed
• [Journal Article] Gender Equality and Inclusion at the Workplace: A Case Study of a Japanese Retail and Financial Services Company (2021)
  • Author(s): Masahiro Hosoda
  • Journal Title: Corporate Social Responsibility (CSR) and Gender Equality in Japan: Historical and Current Perspectives Volume: Book Chapter
  • Peer Reviewed
• [Journal Article] Gender Diversity Management and Employee Turnover: A Case Study in the Japanese Hotel Industry (2021)
  • Author(s): Masahiro Hosoda, Hitomi Toyosaki, Miyu Hayakawa, Kenichi Suzuki
  • Journal Title: Corporate Social Responsibility (CSR) and Gender Equality in Japan: Historical and Current Perspectives Volume: Book Chapter
  • Peer Reviewed
• [Journal Article] The Employee Perception of Corporate Social Responsibility and its Effect on Turnover Intention (2019)
  • Author(s): Miyu Hayakawa, Masahiro Hosoda, Hitomi Toyosaki, Kenichi Suzuki
  • Journal Title: Proceedings of International Conference on Engineering Business Management (ICEBM 2018) Volume: Proceedings Pages: 10-16
  • Peer Reviewed / Int'l Joint Research
• [Journal Article] Perceptions of gender diversity initiatives ― A case study of a Japanese hotel chain (2018)
  • Author(s): Masahiro Hosoda, Hitomi Toyosaki, Miyu Hayakawa, Kenichi Suzuki
  • Journal Title: Proceedings of 32nd Annual Australian & New Zealand Academy of Management Conference Volume: Proceedings Pages: 698-717
  • Peer Reviewed / Int'l Joint Research
• [Presentation] Perceptions of gender diversity initiatives ― A case study of a Japanese hotel chain (2018)
  • Author(s): Masahiro Hosoda, Hitomi Toyosaki, Miyu Hayakawa, Kenichi Suzuki
  • Organizer: 32nd Annual Australian & New Zealand Academy of Management Conference
  • Int'l Joint Research
• [Presentation] The Impact of Corporate Social Responsibility Perception on Financial Performance: A Case of Japanese Hotel Chain (2018)
  • Author(s): Masahiro Hosoda. Kayo Mitani, Yu Hiasa, Ayuko Komura, Kaori Yamawaki
  • Organizer: 8th Annual Australasian Business Ethics Network Conference 2018
  • Int'l Joint Research
• [Presentation] The Effects of Employee Perceptions of Diversity Management in a Japanese Hotel Chain (2018)
  • Author(s): Miyu Hayakawa, Masahiro Hosoda, Hitomi Toyosaki, Kenichi Suzuki
  • Organizer: 8th Annual Australasian Business Ethics Network Conference 2018
  • Int'l Joint Research
• [Presentation] The Employee Perception of Corporate Social Responsibility and its Effect on Turnover Intention (2018)
  • Author(s): Miyu Hayakawa, Masahiro Hosoda, Hitomi Toyosaki, Kenichi Suzuki
  • Organizer: 7th International Conference on Engineering Business Management (ICEBM 2018)
  • Int'l Joint Research
• [Presentation] Perceived Diversity Management and Turnover Intentions (2018)
  • Author(s): 早川美優・豊崎仁美・細田雅洋
  • Organizer: 国際戦略経営研究学会 戦略財務・会計研究会
• [Presentation] A Research Design to Investigate the Relation between CSR and the Cost of Turnover (2017)
  • Author(s): 豊崎仁美・細田雅洋・早川美優
  • Organizer: 国際戦略経営研究学会 戦略財務・会計研究会
• [Remarks] Associate Professor Gabriel Eweje
  • URL: https://www.massey.ac.nz/massey/expertise/profile.cfm?stref=776830
• [Remarks] Dr Bruce Gurd
  • URL: https://people.unisa.edu.au/Bruce.Gurd
• [Remarks] Associate Professor Gabriel Eweje
  • URL: http://www.massey.ac.nz/massey/initiatives/sustainability/people/gabriel-eweje.cfm