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1 – 10 of over 1000
Article
Publication date: 10 April 2017

Colin Philpott

The purpose of this study is to provide an overview of the fate of the buildings and public spaces created by the Nazis. By doing so, the author explains how Germany has handled…

Abstract

Purpose

The purpose of this study is to provide an overview of the fate of the buildings and public spaces created by the Nazis. By doing so, the author explains how Germany has handled this difficult legacy as part of a wider narrative of Germany’s post-war national reconciliation with its Nazi past.

Design/methodology/approach

Visits to Germany; interviews with German academics and museum professionals running memorials and museums relevant to the subject; study of literature related to specific Nazi sites and also literature related to the Nazi legacy in Germany more generally, as well as discussion with academics interested in dark tourism and national self-examination of difficult historical legacies.

Findings

Far more Nazi buildings remain in existence than is generally realised. For many years after 1945, Germany ignored the architectural legacy of the Nazi period through a mixture of shame, other more pressing priorities and pragmatism. Originally, it was pressure from survivors and families of victims of Nazi terror that led to public acknowledgement of the historical significance of some Nazi sites. In more recent years, German reunification, the passing of the complicit generations in Germany and growing national self-confidence have led to a greater willingness to acknowledge the importance of these sites.

Originality/value

First paper in English examining Nazi architecture in the round and the first one offering a critical analysis of Germany’s handling of the architectural legacy of the Third Reich.

Details

Worldwide Hospitality and Tourism Themes, vol. 9 no. 2
Type: Research Article
ISSN: 1755-4217

Keywords

Article
Publication date: 16 February 2022

Erin Jade Twyford and Warwick Funnell

This 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…

Abstract

Purpose

This 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/approach

This 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.

Findings

The 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/implications

The 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/value

The 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.

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

Book part
Publication date: 25 August 2009

Peter K. Manning

The study of policing in Anglo-American societies has been severely restricted in the last 20 years to quasi-historical overviews, studies of policing in times of stable…

Abstract

The study of policing in Anglo-American societies has been severely restricted in the last 20 years to quasi-historical overviews, studies of policing in times of stable, non-crisis periods in democratic societies that in turn had survived the crisis as democracies. Perhaps the epitome of this is the sterile textbook treatment of policing in Canada and the United States – a sterile rubble of functions, duties, training surrounded by clichés about community policing. Scholarly writing on democratic policing and its features is severely limited by lack of inclusiveness of the range of contingencies police face, and many respects this work is non-historical and non-comparative. In the present world of conflict and strife that spreads beyond borders and challenges forces of order at every level, the role of police in democratic societies requires more systematic examination. In my view, this cannot be achieved via a description of trends, a scrutiny of definitions and concepts, or citation of the research literature. Unfortunately, this literature makes a key assumption concerning police powers in democratic societies: that the police are restricted by tradition, tacit conventions, and doctrinal limits rooted in the law or countervailing forces within the society. While these constraints are sometimes summarized as a function of “the rule of law,” this assumption is much deeper and more pervasive than belief in the rule of law. It is possible to have a non-democratic police system that conforms to the rule of law and reflects the political sentiments of the governed. It is also possible to have non-democratic policing emerge from a quasi-democratic system as I show in reference to the transformation of the police in the Weimar Republic to the police system of the Third Reich. The complex relationship between policing and a democratic polity remains to be explored.

Details

Special Issue New Perspectives on Crime and Criminal Justice
Type: Book
ISBN: 978-1-84855-653-9

Book part
Publication date: 4 December 2009

George Steinmetz

Anthropologists have long discussed the ways in which their discipline has been entangled, consciously and unconsciously, with the colonized populations they study. A foundational…

Abstract

Anthropologists have long discussed the ways in which their discipline has been entangled, consciously and unconsciously, with the colonized populations they study. A foundational text in this regard was Michel Leiris' Phantom Africa (L'Afrique fantôme; Leiris, 1934), which described an African ethnographic expedition led by Marcel Griaule as a form of colonial plunder. Leiris criticized anthropologists' focus on the most isolated, rural, and traditional cultures, which could more easily be described as untouched by European influences, and he saw this as a way of disavowing the very existence of colonialism. In 1950, Leiris challenged Europeans' ability even to understand the colonized, writing that “ethnography is closely linked to the colonial fact, whether ethnographers like it or not. In general they work in the colonial or semi-colonial territories dependent on their country of origin, and even if they receive no direct support from the local representatives of their government, they are tolerated by them and more or less identified, by the people they study, as agents of the administration” (Leiris, 1950, p. 358). Similar ideas were discussed by French social scientists throughout the 1950s. Maxime Rodinson argued in the Année sociologique that “colonial conditions make even the most technically sophisticated sociological research singularly unsatisfying, from the standpoint of the desiderata of a scientific sociology” (Rodinson, 1955, p. 373). In a rejoinder to Leiris, Pierre Bourdieu acknowledged in Work and Workers in Algeria (Travail et travailleurs en Algérie) that “no behavior, attitude or ideology can be explained objectively without reference to the existential situation of the colonized as it is determined by the action of economic and social forces characteristic of the colonial system,” but he insisted that the “problems of science” needed to be separated from “the anxieties of conscience” (2003, pp. 13–14). Since Bourdieu had been involved in a study of an incredibly violent redistribution of Algerians by the French colonial army at the height of the anticolonial revolutionary war, he had good reason to be sensitive to Leiris' criticisms (Bourdieu & Sayad, 1964). Rodinson called Bourdieu's critique of Leiris' thesis “excellent’ (1965, p. 360), but Bourdieu later revised his views, noting that the works that had been available to him at the time of his research in Algeria tended “to justify the colonial order” (1990, p. 3). At the 1974 colloquium that gave rise to a book on the connections between anthropology and colonialism, Le mal de voir, Bourdieu called for an analysis of the relatively autonomous field of colonial science (1993a, p. 51). A parallel discussion took place in American anthropology somewhat later, during the 1960s. At the 1965 meetings of the American Anthropological Association, Marshall Sahlins criticized the “enlistment of scholars” in “cold war projects such as Camelot” as “servants of power in a gendarmerie relationship to the Third World.” This constituted a “sycophantic relation to the state unbefitting science or citizenship” (Sahlins, 1967, pp. 72, 76). Sahlins underscored the connections between “scientific functionalism and the natural interest of a leading world power in the status quo” and called attention to the language of contagion and disease in the documents of “Project Camelot,” adding that “waiting on call is the doctor, the US Army, fully prepared for its self-appointed ‘important mission in the positive and constructive aspects of nation-building’” a mission accompanied by “insurgency prophylaxis” (1967, pp. 77–78). At the end of the decade, Current Anthropology published a series of articles on anthropologists’ “social responsibilities,” and Human Organization published a symposium entitled “Decolonizing Applied Social Sciences.” British anthropologists followed suit, as evidenced by Talal Asad's 1973 collection Anthropology and the Colonial Encounter. During the 1980s, authors such as Gothsch (1983) began to address the question of German anthropology's involvement in colonialism. The most recent revival of this discussion was in response to the Pentagon's deployment of “embedded anthropologists” in Afghanistan and elsewhere in the Middle East. The “Network of Concerned Anthropologists” in the AAA asked “researchers to sign an online pledge not to work with the military,” arguing that they “are not all necessarily opposed to other forms of anthropological consulting for the state, or for the military, especially when such cooperation contributes to generally accepted humanitarian objectives … However, work that is covert, work that breaches relations of openness and trust with studied populations, and work that enables the occupation of one country by another violates professional standards” (“Embedded Anthropologists” 2007).3 Other disciplines, notably geography, economics, area studies, and political science, have also started to examine the involvement of their fields with empire.4

Details

Political Power and Social Theory
Type: Book
ISBN: 978-1-84950-667-0

Article
Publication date: 15 January 2018

Dominic Detzen and Sebastian Hoffmann

The purpose of this paper is to study how two accounting professors at a German university dealt with their denazification, a process carried out by the Allied Forces following…

Abstract

Purpose

The purpose of this paper is to study how two accounting professors at a German university dealt with their denazification, a process carried out by the Allied Forces following the Second World War to free German society from Nazi ideology. It is argued that the professors carried a stigma due to their affiliation with a university that had been aligned with the Nazi state apparatus.

Design/methodology/approach

The paper uses Goffman’s work on “Stigma” (1963/1986) and “Frame Analysis” (1974/1986) to explore how the professors aimed to dismiss any link with the Nazi regime. Primary sources from the university archives were accessed with a particular focus on the professors’ post-war justification accounts.

Findings

The paper shows how the professors created a particular frame, which they supported by downplaying frame breaks, primarily their Nazi party memberships. Instead, they were preoccupied with what Goffman (1974/1986) terms “the vulnerability of experience,” exploiting that their past behavior requires context and is thus open to interpretation. The professors themselves provide this guidance to readers, which is a strategy that we call “authoring” of past information.

Originality/value

The paper shows how “counter accounts” can be constructed by assigning roles and powers to characters therein and by providing context and interpreting behavior on behalf of the readers. It is suggested that this “authoring” of past information is successful only on the surface. A closer examination unveils ambiguity, making this strategy risky and fragile.

Details

Accounting, Auditing & Accountability Journal, vol. 31 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 1 June 1995

Eric Carlton

In the year that marks the 50th anniversary of the ending of The Second World War, it is perhaps salutary to remind ourselves of its significance, and how frightful occupation…

Abstract

In the year that marks the 50th anniversary of the ending of The Second World War, it is perhaps salutary to remind ourselves of its significance, and how frightful occupation policies were both conceived and operationalised by Nazi academics.

Details

International Journal of Sociology and Social Policy, vol. 15 no. 6
Type: Research Article
ISSN: 0144-333X

Article
Publication date: 28 August 2018

Valerio Antonelli, Raffaele D’Alessio, Roberto Rossi and Warwick Funnell

The purpose of this paper is to identify the significant role of accounting in the expropriation of Jewish real estate after the enforcement of race laws under Benito Mussolini’s…

Abstract

Purpose

The purpose of this paper is to identify the significant role of accounting in the expropriation of Jewish real estate after the enforcement of race laws under Benito Mussolini’s Fascist regime in Italy.

Design/methodology/approach

Hannah Arendt’s understanding of government bureaucracy in the twentieth century totalitarian regimes informs the research which draws upon a wide range of primary sources.

Findings

Implementation of the program of expropriation was the responsibility of a government body, EGELI, which was created specifically for this purpose. The language of accounting provided the means to disguise the nature and brutality of the process and allow bureaucrats to be removed from the consequences of their actions. Accounting reports from EGELI to the Ministry of Finance confirmed each year that those who worked in EGELI were devoted to its mission as an agency of the Fascist State.

Research limitations/implications

The findings of this study recognize the need for further research on the role played by servicemen, bureaucrats and accounting as a technology of government in the deportation of Italian Jews to Germany. The study also provides impetus to examine how other countries managed the properties confiscated or expropriated from the Jews in the earlier stages of the Final Solution.

Originality/value

The study is the first to identify the significant role played by accounting and accountants in the persecution of Italian Jews under the Fascism.

Details

Accounting, Auditing & Accountability Journal, vol. 31 no. 8
Type: Research Article
ISSN: 0951-3574

Keywords

Book part
Publication date: 28 January 2022

Michael Cohen

Prejudice against Jews was part of the landscape in the Union of South Africa long before Nazism made inroads into the country during the 1930s, at which stage Jews constituted…

Abstract

Prejudice against Jews was part of the landscape in the Union of South Africa long before Nazism made inroads into the country during the 1930s, at which stage Jews constituted approximately 4.6% of the country’s white (or European) population. Aggressive Afrikaner nationalism was marked by fervent attempts to proscribe Jewish immigration. By 1939, Jewish immigration was included as an official plank in the political platform of the opposition Purified National Party led by Dr D.F. Malan, along with a ban on party membership for Jews residents in the Transvaal province. Racial discrimination, in a country with diversified ethnic elements and intense political complexities, was synonymous with life in the Union long before the Apartheid system, with its official policy of enforced legal, political and economic segregation, became law in May 1948 under Dr Malan’s prime ministership. Although the Jews, while maintaining their own subcultural identity, were classified within South Africa’s racial hierarchy as part of the privileged white minority, the emergence of recurrent anti-Jewish stereotypes and themes became manifest in a country permeated by the ideology of race and white superiority. This was exacerbated by the growth of a powerful Afrikaner nationalist movement, underpinned by conservative Calvinist theology. This chapter focusses on measures taken in South Africa by organisational structures within the political sphere to restrict Jewish immigration between 1930 and 1939 and to do so on ethnic grounds. These measures were underscored by radical Afrikaner nationalism, which flew in the face of the principles of ethics and moral judgement.

Details

Transcendent Development: The Ethics of Universal Dignity
Type: Book
ISBN: 978-1-80262-260-7

Keywords

Book part
Publication date: 28 July 2008

Mark P. Worrell

Faith in working-class revolution and the inevitability of socialism all but evaporated in the wake of the First World War when nationalism and patriotism triumphed over the…

Abstract

Faith in working-class revolution and the inevitability of socialism all but evaporated in the wake of the First World War when nationalism and patriotism triumphed over the principles of international solidarity and, as Perry Anderson put it, “The unity and reality of the Second International, cherished by Engels, was destroyed in a week” ([1976]1979, p. 14).1 The notion of revolutionary inevitability seems embarrassingly naïve today (to the point that, now, discussions of radicalism are much more likely to focus on intellectuals rather than labor movements)2 but prewar optimism was, in many ways, justified and, in fact, the idea of inevitability was shared across the political spectrum and not merely a symptom of the left. Dreading the rise of “plebian radicalism” Rudolf Sohm, for example, wrote that “The people is [sic] already aware of its powers. Already it has recognized itself as the real nation. The battalions of the workers are about to form, that they may thrust from its throne the bourgeoisie, the monarch of the present. More and more clearly are shown the signs of a movement, the aim of which is to destroy the entire social order, the State, the Church, the family….” (Smith, 1998, p. 38).

Details

No Social Science without Critical Theory
Type: Book
ISBN: 978-1-84950-538-3

Article
Publication date: 14 August 2017

Andrew A. Adams, Sarah Hosell and Kiyoshi Murata

As part of an international study of knowledge of and attitudes to Snowden’s revelations about the activities of the National Security Agency/Government Communications…

Abstract

Purpose

As part of an international study of knowledge of and attitudes to Snowden’s revelations about the activities of the National Security Agency/Government Communications Headquarters, this paper aims to deal with Germany, taking its socio-cultural and political environment surrounding privacy and state surveillance into account.

Design/methodology/approach

A questionnaire was answered by 76 German University students. The quantitative responses to the survey were statistically analysed as well as qualitative considerations of free text answers.

Findings

Snowden’s revelations have had an important influence over German students’ attitudes toward privacy and state surveillance, and show concerns over the privacy risks associated with Internet activity.

Practical implications

The study results imply a need to build a collective awareness of the importance of the right to privacy and its responsibilities, the available technological options for individuals to exert their own privacy and security and the democratic means to agree and enforce appropriate legal restrictions on state surveillance.

Social implications

Young Germans support Snowden’s actions and would be more willing to emulate him in Germany than in the USA. While many believe that people must give up some privacy and freedom for security, few seem to believe that current US or German approaches are valid and justified.

Originality/value

This study is the first attempt to investigate the social impact of Snowden’s revelations on German students’ attitudes toward privacy and state surveillance as part of cross-cultural analyses between eight countries.

Details

Journal of Information, Communication and Ethics in Society, vol. 15 no. 3
Type: Research Article
ISSN: 1477-996X

Keywords

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