Accounting for the Holocaust: enabling the Final Solution
"Accounting for the Holocaust reveals how accounting practices allowed the attempted annihilation of Jews by the German Nazis and the Italian Fascists to be carried out with machine-like efficiency and devoid of any moral considerations. This largely hidden aspect of the Holocaust will allow a...
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Weitere Verfasser: | , , |
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Format: | Buch |
Sprache: | English |
Veröffentlicht: |
London ; New York
Routledge, Taylor & Francis Group
2024
|
Schriftenreihe: | Routledge new works in accounting history
54 |
Schlagworte: | |
Online-Zugang: | Inhaltsverzeichnis |
Zusammenfassung: | "Accounting for the Holocaust reveals how accounting practices allowed the attempted annihilation of Jews by the German Nazis and the Italian Fascists to be carried out with machine-like efficiency and devoid of any moral considerations. This largely hidden aspect of the Holocaust will allow a wide range of readers, both academic and across many sectors of the general population, to understand how the systematic murder of more than six million Jews was expedited by accounting practices and the information that these produced by allowing the humanity of those killed to be denied when they became mere numbers in a process. Readers will gain a new understanding of how the enactment of the scale of the Holocaust was made possible by the way in which accounting practices as 'technologies of death' were used to reduce Jews to a life without value. The numerical calculations, techniques and reports that constitute accounting practices allowed the systematic murder of Jews to be drained of any considerations that would imply that the numbers and costings were related to prescient human beings. These technologies of death also allowed those who managed and organised the murder of Jews to absolve themselves of the actual killings." |
Beschreibung: | ix, 273 Seiten Illustrationen, Diagramme 25 cm |
ISBN: | 9781032685274 9781032685311 |
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Contents List of figures List of tables List of contributors 1 Accounting and the dehumanisation of the Jewish “Other” x xi xii 1 WARWICK FUNNELL, MICHELE BIGONI, AND ERIN TWYFORD Jewish condemnation 1 Enabling the Holocaust 3 Accounting as a moral practice 4 Accounting practices 7 Stages in the Final Solution 7 References 11 2 Accounting for the “Final Solution” WARWICK FUNNELL Introduction 14 The Jew in Nazi ideology 16 The will of the State and the main phases of the Holocaust 18 Exclusion of the Jews in Germany 1933-1939 18 The final descent 1939-1945 20 The German bureaucracy and the Final Solution 21 Accounting for the invisible 24 Extermination accounting 27 Confiscation of property 27 Transportation of the condemned 29 Moral accounting for murder 30 Conclusion 33 References 34 14
vi Contents 3 Accounting and the “Jewish Spirit”: Justifying Jewish persecution 38 WARWICK FUNNELL Introduction 38 Sombart and the distortion of history 40 The Good German 41 The influence of German romanticism 44 The ideal society 44 The origins of German romanticism 46 The State above all 48 Capitalism, accounting, and the Sombart thesis 49 The “Jewish Question” and capitalism 52 Conclusion 56 References 58 4 Popular culture and totalitarianism: Accounting for propaganda in Italy under the Fascist regime (1934-1945) 61 VALERIO ANTONELLI, MICHELE BIGONI, WARWICK FUNNELL, EMANUELA MATTIA CAFARO, AND ENRICO DEIDDA GAGLIARDO Introduction 61 Accounting in totalitarian States 63 The totalitarian project of Fascism in Italy and the “new Fascist man” 64 Calculative practices in the field of popular culture 67 The official budget of popular culture 67 The secret funding of intellectuals and artists 72 Reporting the results of propaganda activities 74 Theatre 74 The press 76 Radio 78 Cinema 79 Tourism 81 Conclusion 82 References 85 5 Accounting for Jewish financial death ERIN TWYFORD Introduction 89 Forms of life and State power 91 Forms of life 91 State of exception 94 89
Contents vii Thanatopolitical triptych 97 Concealing the invisible 97 The first panel of the triptych: Loss of financial bios 99 The second panel of the triptych: Loss of political bios 102 The third panel in the triptych: Loss of zoe 106 Conclusion 107 References 108 Appendix - List of Persecutory Legislation 111 6 The expulsion of Jews from the accountancy profession in Fascist Italy 113 VALERIO ANTONELLI, RAFFAELE D’ALESSIO, AND STEPHEN P. WALKER Introduction 113 The biopolitics of the racist State 115 Biopolitical empirics 116 The accounting profession prior to State racism 118 Quantifying the inferior race 119 Apparatuses of expulsion 121 “Taking life” 124 “Letting live” 126 Conclusion 129 References 130 7 Accounting for the Nazi Aryanisation of German banks ERIN TWYFORD AND WARWICK FUNNELL Introduction 138 Nazi Germany and the ‘state of exception’ 140 Aryanisation and the advent of the Nazi corporative economy 142 Deutsche Bank: Accounting for Aryanisations 145 The Aryanisation of German banks 149 Bankhaus Mendelssohn Co. Berlin 149 Hirsch land Bank, Essen 151 Adler Oppenheimer (Norddeutsche Lederwerke Aktiengesellschaft Berlin) 154 Conclusion 157 References 159 Appendix - List of Persecutory Legislation 163 138
viii Contents 8 Accounting and expropriation of Jewish property in Fascist Italy 1939-1945 164 VALERIO ANTONELLI, RAFFAELE D’ALESSIO, ROBERTO ROSSI, AND WARWICK FUNNELL Introduction 164 Bureaucracy and the banality of evil 167 Racial laws and the persecution of Jews in the Fascist era (1938-1945) 169 EGELI and the seizure of property 174 The discourse of discrimination in EGELI’s accounting records 178 Conclusion 186 References 189 9 Accounting for the Fossoli concentration camp 196 WARWICK FUNNELL, VALERIO ANTONELLI, MICHELE BIGONI, EMANUELA MATTIA CAFARO, AND RAFFAELE D’ALESSIO Introduction 196 Biopolitical control in the state of exception 197 Italian Jews as homo sacer 200 Fossoli concentration camp 203 Organisation and financial management 203 Accounting for bare life 208 Conclusion 213 References 216 10 The culpability of accounting in perpetuating the Holocaust ELLEN LIPPMAN AND PAULA WILSON Introduction 222 Slave labor operations 223 Accounting for operations and slave labor 224 Accountancy profession in Germany 228 Culpability of accountants and accounting 233 Implications 235 References 236 222
Contents 11 To live or to die: Experiences of Jewish accountants and auditors in Italy 1938-1945 ix 239 VALERIO ANTONELLI, RAFFAELE D’ALESSIO, AND STEPHEN P. WALKER Introduction 239 Accounting profession under Fascism 241 To live: Professional accountants and auditors who escaped the Final Solution 243 Bruno Pincherle (1895-1967) 243 Attilio Reichenbach (1894-1981) 245 Rodolfo Colombo (1894-1952) 247 Attilio Fubini (1894-1968) 249 Luciano Jona (1897-1979) 250 To die: Professional accountants and auditors exterminated during the Final Solution 252 Giuseppe Parenzo (1886-1944) 252 Ugo De Benedetti (1893-1943) 253 Giorgio Ottolenghi (1909-1944) 254 Riccardo Sezzi (1907-1945) 254 Enrico Dalia Volta (1894-1944) 254 Conclusion 255 References 257 12 Knowing the Holocaust 261 ERIN TWYFORD, WARWICK FUNNELL, AND MICHELE BIGONI References 263 Index 264 |
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spelling | Accounting for the Holocaust enabling the Final Solution edited by Warwick Funnell, Michele Bigoni, and Erin Twyford London ; New York Routledge, Taylor & Francis Group 2024 ix, 273 Seiten Illustrationen, Diagramme 25 cm txt rdacontent n rdamedia nc rdacarrier Routledge new works in accounting history 54 "Accounting for the Holocaust reveals how accounting practices allowed the attempted annihilation of Jews by the German Nazis and the Italian Fascists to be carried out with machine-like efficiency and devoid of any moral considerations. This largely hidden aspect of the Holocaust will allow a wide range of readers, both academic and across many sectors of the general population, to understand how the systematic murder of more than six million Jews was expedited by accounting practices and the information that these produced by allowing the humanity of those killed to be denied when they became mere numbers in a process. Readers will gain a new understanding of how the enactment of the scale of the Holocaust was made possible by the way in which accounting practices as 'technologies of death' were used to reduce Jews to a life without value. The numerical calculations, techniques and reports that constitute accounting practices allowed the systematic murder of Jews to be drained of any considerations that would imply that the numbers and costings were related to prescient human beings. These technologies of death also allowed those who managed and organised the murder of Jews to absolve themselves of the actual killings." Geschichte gnd rswk-swf Buchführung (DE-588)4008619-7 gnd rswk-swf Judenvernichtung (DE-588)4073091-8 gnd rswk-swf Faschismus (DE-588)4016494-9 gnd rswk-swf Nationalsozialismus (DE-588)4041316-0 gnd rswk-swf Accounting / Germany / History / 20th century Accounting / Moral and ethical aspects / Germany Holocaust, Jewish (1939-1945) / Economic aspects Holocauste, 1939-1945 / Aspect économique (DE-588)4143413-4 Aufsatzsammlung gnd-content Nationalsozialismus (DE-588)4041316-0 s Faschismus (DE-588)4016494-9 s Judenvernichtung (DE-588)4073091-8 s Buchführung (DE-588)4008619-7 s Geschichte z DE-604 Funnell, Warwick (DE-588)114254995X edt Bigoni, Michele (DE-588)1142549569 edt Twyford, Erin (DE-588)1350869309 edt Erscheint auch als Online-Ausgabe 978-1-032-68532-8 Routledge new works in accounting history 54 (DE-604)BV021686300 54 Digitalisierung BSB München - ADAM Catalogue Enrichment application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=035260746&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
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title | Accounting for the Holocaust enabling the Final Solution |
title_auth | Accounting for the Holocaust enabling the Final Solution |
title_exact_search | Accounting for the Holocaust enabling the Final Solution |
title_full | Accounting for the Holocaust enabling the Final Solution edited by Warwick Funnell, Michele Bigoni, and Erin Twyford |
title_fullStr | Accounting for the Holocaust enabling the Final Solution edited by Warwick Funnell, Michele Bigoni, and Erin Twyford |
title_full_unstemmed | Accounting for the Holocaust enabling the Final Solution edited by Warwick Funnell, Michele Bigoni, and Erin Twyford |
title_short | Accounting for the Holocaust |
title_sort | accounting for the holocaust enabling the final solution |
title_sub | enabling the Final Solution |
topic | Buchführung (DE-588)4008619-7 gnd Judenvernichtung (DE-588)4073091-8 gnd Faschismus (DE-588)4016494-9 gnd Nationalsozialismus (DE-588)4041316-0 gnd |
topic_facet | Buchführung Judenvernichtung Faschismus Nationalsozialismus Aufsatzsammlung |
url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=035260746&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
volume_link | (DE-604)BV021686300 |
work_keys_str_mv | AT funnellwarwick accountingfortheholocaustenablingthefinalsolution AT bigonimichele accountingfortheholocaustenablingthefinalsolution AT twyforderin accountingfortheholocaustenablingthefinalsolution |