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.

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

This paper examined the relationship between television programmes and promotion of entrepreneurial culture among final year university students drawn from ten private and public universities in Kenya. Pearson product moment correlation coefficient was used to test the association between television programmes and entrepreneurial culture. A significant positive relationship was found between TV programmes and promotion of entrepreneurial culture in Kenya. It is recommended that policymakers develop more relevant and effective public policies and programmes to increase the level of the kind of entrepreneurial activities that will contribute to economic growth. Further, efforts should be made to increase the awareness of stakeholders of the role of the media in promoting entrepreneurial culture and the need for intensified links between the media and institutions of higher learning. Keywords: TV programmes, entrepreneurial culture, University Students, Kenya

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忠勝井上

Papers

Pioneering in Australian Direct Trade : The Life of Fusajiro Kanematsu, 1845-1913

Entrepreneurship in America

忠勝 井上

Papers

Pioneering in Australian Direct Trade : The Life of Fusajiro Kanematsu, 1845-1913

Entrepreneurship in America

忠勝井上