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

Author

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  • 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
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    Cited by:

    1. 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.
    2. 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.

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