Shimizu, Yasuhiro; Fujimura, Satoshi - In: Accounting History Review 20 (2010) 3, pp. 303-316
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....