The Holocaust was an event unprecedented in the history of man. Never before had a people been systematically and deliberately hunted and gathered, from many different countries, by one country for the sole purpose to annihilate a people. This article considers the Holocaust, specifically slave labor operations managed by German corporations and Nazi state run entities, and identifies accounting information and common financial analyses used to assist management in operation of these facilities. The article reviews the role of accountants and the information they prepared in perpetrating the injustices experienced by concentration camp victims during the Holocaust. The history of the German accounting profession and the changes to the profession during the war years are considered as a means to explain accountant behavior. Finally, the culpability of accountants for the Holocaust is considered, using slave trading literature as well as the standard of responsibility introduced during the International Military Tribunals.
The culpability of accounting in perpetuating the Holocaust
Abstract
The Holocaust was an event unprecedented in the history of man. Never before had a people been systematically and deliberately hunted and gathered, from many different countries, by one country for the sole purpose to annihilate a people. This article considers the Holocaust, specifically slave labor operations managed by German corporations and Nazi state run entities, and identifies accounting information and common financial analyses used to assist management in operation of these facilities. The article reviews the role of accountants and the information they prepared in perpetrating the injustices experienced by concentration camp victims during the Holocaust. The history of the German accounting profession and the changes to the profession during the war years are considered as a means to explain accountant behavior. Finally, the culpability of accountants for the Holocaust is considered, using slave trading literature as well as the standard of responsibility introduced during the International Military Tribunals.Preview Only. This article cannot be rented because we do not currently have permission from the publisher.
/lp/sage/the-culpability-of-accounting-in-perpetuating-the-holocaust-UJgb2moEsk
Welcome to DeepDyve! Rent Premier Research Articles and Save Up to 90%
Preview Only
The culpability of accounting in perpetuating the Holocaust
Lippman,Ellen J.; Wilson,Paula A.
Follow Accounting History
, Volume 12 (3): 283
SAGE – Aug 1, 2007
More Info
More Like This Article
View All dataSource[]=actageo&dataSource[]=aspet&dataSource[]=aaos&dataSource[]=aacc&dataSource[]=aacr&dataSource[]=aea&dataSource[]=aip&dataSource[]=ajnr&dataSource[]=ams&dataSource[]=aps_physical&dataSource[]=appi_book&dataSource[]=appi_journal&dataSource[]=apha&dataSource[]=asip&dataSource[]=asm&dataSource[]=asn&dataSource[]=aspb&dataSource[]=avs&dataSource[]=annual_reviews&dataSource[]=arxiv&dataSource[]=acm&dataSource[]=berghahn&dataSource[]=cabi&dataSource[]=clinical_trials&dataSource[]=dailymed&dataSource[]=degruyter&dataSource[]=du_press&dataSource[]=esa&dataSource[]=eu_press&dataSource[]=elsevier&dataSource[]=emerald&dataSource[]=ejtr&dataSource[]=emea&dataSource[]=epo&dataSource[]=faseb&dataSource[]=gsa&dataSource[]=health_affairs&dataSource[]=hindawi&dataSource[]=imanager&dataSource[]=imedpub&dataSource[]=informa_healthcare&dataSource[]=informs&dataSource[]=iop&dataSource[]=iucr&dataSource[]=iospress&dataSource[]=jbjs&dataSource[]=leftcoast&dataSource[]=lu_press&dataSource[]=mesharpe&dataSource[]=mary_ann_liebert&dataSource[]=medline&dataSource[]=mit_press&dataSource[]=nature&dataSource[]=oxford&dataSource[]=pier_professional&dataSource[]=pnas&dataSource[]=portlandpress&dataSource[]=psyc_articles&dataSource[]=psyc_books&dataSource[]=psyc_critiques&dataSource[]=plos_journal&dataSource[]=pubmed_central&dataSource[]=rsna&dataSource[]=rockefeller&dataSource[]=rcn&dataSource[]=ria&dataSource[]=rsc&dataSource[]=sage&dataSource[]=spie&dataSource[]=springer_journal&dataSource[]=springer&dataSource[]=taylor_francis&dataSource[]=aps&dataSource[]=the_scientist&dataSource[]=uc_press&dataSource[]=uspto_abstract&dataSource[]=wiley&dataSource[]=pct
© 2012 DeepDyve, Inc. All rights reserved.
Terms of Service | Privacy Policy
