There has been little discussion of what archival accounting evidence can contribute to an understanding of a society’s response to a natural disaster. This article focuses on two severe earthquakes which struck New Zealand in 1929 and 1931 and makes two main contributions to accounting history. First, by discussing evidence from archival sources, it contributes to the literature on accounting in a disaster. This provides a basis for future theory building and for future comparative research related to the response to more recent natural disasters such as the 2010–11 Canterbury earthquakes. Secondly, it questions the conclusions of recently published research concerning the role of central and local government in this and recent earthquakes.
A view down Colombo Street of a team of Fire Service and Search and Rescue personnel using a crane to check the Forsyth Barr building for people trapped by the 22 February 2011 earthquake. Behind them the broken tower of the Christ Church Cathedral can be seen.
Members of the New Zealand Fire Service and USAID Disaster Assistance Response Team (DART) shaking hands outside the Christchurch City Fire Station on Kilmore Street. DART travelled to Christchurch after the 22 February 2011 earthquake to help out in the relief efforts.
A video about New Zealand Army chefs preparing and delivering over 850 meals at the Burnham Military Camp. The meals were for the emegency services working in Christchurch after the 22 February 2011 earthquake. 300 went to the New Zealand Police, 300 to the New Zealand Fire Service, and 250 to the New Zealand Defence Force.
A photograph of picket signs in the windows of the Earthquake Services building on the corner of Fitzgerald Avenue and Ferry Road. The signs read, "Welcome to EQC,. Your call is important to us...", "EQC: fool me once, shame on you...", "Pig brother is watching you", and "Another winter of discontent".
A photograph of rock fall near The Razza Bar & Bistro on Wakefield Avenue. The rocks have come loose from the cliffs above and landed between the bar and the Sumner Redcliffs Returned Services Association (RSA) building. A section of the back of the Sumner Redcliffs RSA building has been damaged by the rock fall.
A sign on the Kaiapoi Public Library and District Council Centre explaining that the temporary library and service centre has relocated. The sign reads "We have moved. The temporary library has moved to the Swim Club rooms beside the Kaiapoi Aquatic Centre corner of Cass and Davie Streets opposite Danley Square. The Kaiapoi Service Centre has move to the Kaiapoi Community Centre, 24 Sewell Street. Waiamakariri District Council.
The September Canterbury earthquake. These pictures were taken of Colombo Street in Sydenham. A lot of masonry in this area has been damaged/fallen down. Angus Donaldson copy service. This has moved down the road on Colombo Street. It is now sharing the premises with Penny Lane Records. Note: these photos were taken on a cellphone; mind the qu...
Photograph captioned by Fairfax, "Earthquake damage in central Christchurch after a 6.3 earthquake. Emergency services set up in Latimer Square".
A graphic giving findings of an independent review of the New Zealand Fire Service's response to the 22 February 2011 earthquake.
Prime Minister John Key at the memorial service held in Latimer Square on the anniversary of the 22 February 2011 earthquake.
Photograph captioned by Fairfax, "Earthquake damage in central Christchurch after a 6.3 earthquake. Emergency services set up in Latimer Square".
The airport was closed to passenger services yesterday following the earthquake. We're joined by the airport's chief executive, Jim Boult.
A photograph submitted by Philip Broderick Willis to the QuakeStories website. The description reads, "Christchurch National Memorial Service (Prince William)".
A photograph submitted by Francis Vallance to the QuakeStories website. The description reads, "The last service at Lyttelton Anglican Church".
Photograph captioned by Fairfax, "Christchurch scenes after the 7.1 magnitude earthquake. The service station on Pages Road near Bexley Road".
Prime Minister John Key at the memorial service held in Latimer Square on the anniversary of the 22 February 2011 earthquake.
The government has announced a new "hub" offering a bunch of separate services to Christchurch locals with ongoing earthquake-related problems.
The public at the Memorial Service in Hagley Park to commemorate the one year anniversary of the 22nd February earthquake.
The public at the Memorial Service in Hagley Park to commemorate the one year anniversary of the 22nd February earthquake.
Photograph captioned by Fairfax, "Safe distance. A police officer patrols Colombo Street in Sydenham, by the devastated Ascot Electronics Service Centre".
The public at the Memorial Service in Hagley Park to commemorate the one year anniversary of the 22nd February earthquake.
The public at the Memorial Service in Hagley Park to commemorate the one year anniversary of the 22nd February earthquake.
The public at the Memorial Service in Hagley Park to commemorate the one year anniversary of the 22nd February earthquake.
The public at the Memorial Service in Hagley Park to commemorate the one year anniversary of the 22nd February earthquake.
The public at the Memorial Service in Hagley Park to commemorate the one year anniversary of the 22nd February earthquake.
The public at the Memorial Service in Hagley Park to commemorate the one year anniversary of the 22nd February earthquake.
The public at the Memorial Service in Hagley Park to commemorate the one year anniversary of the 22nd February earthquake.
The public at the Memorial Service in Hagley Park to commemorate the one year anniversary of the 22nd February earthquake.
The public at the Memorial Service in Hagley Park to commemorate the one year anniversary of the 22nd February earthquake.