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Accountability and ideology: The case of a German university under the Nazi regime

  • This article studies accountability demands at an educational institution following extreme changes of societal conditions, as observed in Nazi Germany (1933–1945). We refer to the Handelshochschule Leipzig founded as the first free-standing business school in Germany to show how the Nazi doctrine made its way into this university, affecting academics on both the organizational and the individual levels. As political accountability became a dominant governance instrument, most academics submitted to this new accountability regime. They became subjects of accountability, who can only be understood by the norms that were imposed on them. The change in accountability demands created considerable challenges for individuals, and, ex post, it may be impossible to ascertain their moral attitudes and how they attempted to cope with ensuing ethical dilemmas.

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Document Type:Article
Author:Dominic DetzenORCiD, Sebastian HoffmannORCiD
Chairs and Professorships:Chair of Accounting and Auditing
Parent Title (English):Accounting History : Journal of the Accounting History Special Interest Group of the Accounting Association of Australia and New Zealand
Year of Completion:2020
First Page:174
Last Page:192
Content Focus:Academic Audience
Peer Reviewed:Yes
Rankings:AJG Ranking / 2
VHB Ranking / C
Licence (German):License LogoUrheberrechtlich geschützt