IDEAS home Printed from https://ideas.repec.org/a/taf/acbsfi/v20y2010i3p303-316.html
   My bibliography  Save this article

Accounting in disaster and accounting for disaster: the crisis of the Great Kanto Earthquake, Japan, 1923

Author

Listed:
  • Yasuhiro Shimizu
  • Satoshi Fujimura

Abstract

This essay examines the role of accounting records in a crisis situation; namely, the Great Kanto Earthquake of 1923. Kanematsu, a trading business, did not suffer a physical loss of assets as a result of the earthquake but, nevertheless, the amount of financial loss it suffered was not small. Kanematsu had to take countermeasures to tackle the situation created by the earthquake. By using accounting and other records of Kanematsu, the authors examine the actions taken in the midst of confusion just after the earthquake and the role played by accounting. The authors show that the sudden natural disaster and the resulting crisis was a test of orderliness of the accounting record.

Suggested Citation

  • Yasuhiro Shimizu & Satoshi Fujimura, 2010. "Accounting in disaster and accounting for disaster: the crisis of the Great Kanto Earthquake, Japan, 1923," Accounting History Review, Taylor & Francis Journals, vol. 20(3), pages 303-316.
    • Handle: RePEc:taf:acbsfi:v:20:y:2010:i:3:p:303-316
    DOI: 10.1080/09585206.2010.512711
    as

    Download full text from publisher

    File URL: http://www.tandfonline.com/doi/abs/10.1080/09585206.2010.512711
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/09585206.2010.512711?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Jonida Carungu & Nicola Paolicelli, 2018. "L?intervento della Banca Monte dei Paschi di Siena e il contributo del book-keeping nel "render conto" sulla gestione del terremoto del 1798," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2018(2), pages 85-117.
    2. Stefania Servalli & Massimo Sargiacomo, 2021. "Natural disasters and accounting: Which contributions form the past?," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 0(1), pages 5-9.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:acbsfi:v:20:y:2010:i:3:p:303-316. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/RABF21 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.