Accounting for the Holocaust Enabling the Final Solution Routledge New Works in Accounting History Series

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.

1. Accounting and the De-Humanisation of the ‘Other’ 2. Accounting for the Final Solution 3. Accounting and the ‘Jewish Spirit’: Justifying Jewish Persecution 4. Popular Culture and Totalitarianism: Accounting for Propaganda in Italy under the Fascist Regime (1934-1945) 5. Accounting for Jewish Financial Death 6. The Expulsion of Jews from the Accountancy Profession in Fascist Italy 7. Accounting for the Nazi Aryanisation of German Banks 8. Accounting and Expropriation of Jewish Property in Fascist Italy (1939-1945) 9. Accounting for the Fossoli Concentration Camp 10. The Culpability of Accounting in Perpetuating the Holocaust 11. To Live or to Die: Experiences of Jewish Accountants and Auditors in Italy, 1938-1945 12. Knowing the Holocaust

Warwick Funnell is Emeritus Professor of Accounting and Public Sector Accounting at Kent Business School, University of Kent, Canterbury, UK.

Michele Bigoni is a Reader in Accounting at Kent Business School, University of Kent, Canterbury, UK.

Erin Twyford is a Senior Lecturer in Accounting at the University of Wollongong, Gwynneville, NSW, Australia.