解释纳粹对德国银行的雅利安化

IF 4.6 3区 管理学 Q1 BUSINESS, FINANCE
E. Twyford, W. Funnell
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引用次数: 4

摘要

本研究考察了德意志银行使用的会计实务如何掩盖其在破坏犹太人金融生活(bios)中的作用,这是纳粹“雅利安化”政策的一部分,目的是将犹太人从德国商业中清除出来,作为灭绝犹太人的前奏。设计/方法/方法本研究采用了一种细读的方法,利用了大量的一手和二手资料。本研究借鉴了Giorgio Agamben关于例外状态和例子与例外二元性的理论。纳粹企业经济模式的成功实施需要雅利安企业的合作,以工具化雅利安化的金融剥削过程。会计是纳粹德国说辞的一部分,用来掩饰对犹太人企业和其他资产的征用,从而促进消除拥有德国银行的犹太人的财务状况。纳粹当局不知道的是,德意志银行虽然是雅利安化的重要媒介,但它试图改善对犹太所有者的长期影响,从而认识到纳粹德国境内并非所有人都是纳粹主义的忠实信徒。研究局限性/启示本研究的发现确定了会计实务如何成为纳粹旨在将犹太人从德国经济中消灭的政策的一部分。将会计作为“纳粹德意志”的一种形式,起到了掩饰雅利安化的作用。会计实践的这些贡献的重要性要求进一步研究企业和会计在试图消灭人方面的作用。原创性/价值这篇论文是第一个将纳粹德国(1933-1945)的雅利安化过程作为一个特定的史学主题来考虑的。通过对德意志银行雅利安化行动的考察,本研究展示了纳粹意识形态、资本主义模式和会计实践罪责之间的紧张关系,这是一种重新解释道德的手段,以创造例外,允许纳粹有效地取消对犹太人的所有法律保护。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Accounting for the Nazi Aryanisation of German banks
PurposeThis study examines how accounting practices used by Deutsche Bank could conceal its role in the destruction of Jewish financial life (bios) as part of the Nazis' Aryanisation policy to eliminate Jews from German business as a prelude to their annihilation.Design/methodology/approachThis study uses a close-reading method that draws upon a wide range of primary and secondary sources. The study is informed by Giorgio Agamben's theorisations on the state of exception and the duality of the example and exception.FindingsThe successful implementation of the Nazis' corporative economic model necessitated the cooperation of Aryan businesses to instrumentalise the financially exploitative process of Aryanisation. Accounting was part of the Nazi-Deutsch rhetoric used to disguise expropriation of Jewish businesses and other assets and, thereby, facilitate the eradication of the financial bios of Jews who owned German banks. Unknown to the Nazi authorities, Deutsche Bank, while a significant medium for Aryanisation, sought to ameliorate the long-term effects on Jewish owners, thereby recognising that not all those within Nazi Germany were fully committed disciples of Nazism.Research limitations/implicationsThe findings of this study identify how accounting practices were part of a Nazi policy designed to eliminate Jews from the German economy. The use of accounting as a form of “Nazi-Deutsch” functioned to disguise Aryanisations. The importance of these contributions of accounting practices calls for further research into the role of business and accounting in the attempted eradication of people.Originality/valueThe paper is the first to consider the process of Aryanisation in Nazi Germany (1933–1945) as a specific historiographical subject. Presented through the examination of the Aryanisation actions of Deutsche Bank, this study demonstrates the tension between Nazi ideology, the capitalist model and the culpability of accounting practices as a means to reinterpret morality to create the exception that allowed the Nazis to effectively remove all legal protections for Jews.
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来源期刊
CiteScore
9.50
自引率
14.30%
发文量
77
期刊介绍: Dedicated to the advancement of accounting knowledge, the Accounting, Auditing & Accountability Journal publishes high quality manuscripts concerning the interaction between accounting/auditing and their socio-economic and political environments, encouraging critical analysis of policy and practice in these areas. The journal also seeks to encourage debate about the philosophies and traditions which underpin the accounting profession, the implications of new policy alternatives and the impact of accountancy on the socio-economic and political environment.
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