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Digging deeper: German academics and universities under Nazi tyranny : A comment

Title data

Fülbier, Rolf Uwe:
Digging deeper: German academics and universities under Nazi tyranny : A comment.
In: Accounting History. Vol. 26 (August 2021) Issue 3 . - pp. 375-385.
ISSN 1032-3732
DOI: https://doi.org/10.1177/10323732211027621

Abstract in another language

In their interesting case study about Handelshochschule Leipzig under the Nazi regime, published 2020 in
Accounting History, Detzen and Hoffmann focus on inaugural speeches and other material that emphasize
the more formal and political perspective of the business school’s management. They identify an increasing
political pressure and influence of Nazi ideology with impact on several accountability dimensions. This
case study also provides useful starting points for further and deeper research efforts. There is more to say
about German academics and universities during that time in general, and about Handelshochschule Leipzig in
particular. In this comment, I raise more thoughts and open questions especially with regard to the individual
situation of professors, the impact on teaching and research, the role of other university groups such as
students, as well as further accountability issues with the question of complicity at an individual as well as
institutional level. I provide a set of complementary missing pieces that qualify as suggestions for future
research in this important and still relevant topic area.

Further data

Item Type: Article in a journal
Refereed: Yes
Keywords: accountability; educational institutions; Germany; history; Nazi period; professors; students; teaching
Institutions of the University: Faculties > Faculty of Law, Business and Economics > Department of Business Administration > Chair Business Administration X - International Financial Reporting
Faculties > Faculty of Law, Business and Economics > Department of Business Administration > Chair Business Administration X - International Financial Reporting > Chair Business Administration X - International Financial Reporting - Univ.-Prof. Dr. Rolf Uwe Fülbier
Result of work at the UBT: Yes
DDC Subjects: 300 Social sciences > 330 Economics
Date Deposited: 13 Aug 2021 07:31
Last Modified: 13 Aug 2021 07:32
URI: https://eref.uni-bayreuth.de/id/eprint/66786