驱逐的操作化:法西斯意大利的犹太会计师,1938–1943

Operationalizing expulsion. Jewish accountants in Fascist Italy, 1938–1943

Critical Perspectives on Accounting · 2022
被引 4
ABS 3

中文导读

本文研究法西斯意大利如何通过立法、人口普查和官僚机制,系统性地将犹太会计师驱逐出行业,并探讨了生物政治在种族清洗中的复杂运作。

Abstract

In contrast to the conventional focus on social exclusion in studies of the accountancy profession, this paper examines the race-based expulsion of a group of established practitioners. It does so by analysing the removal of Jews from the profession in Fascist Italy. Drawing on Foucault’s concepts of biopolitics and race, and an array of primary and secondary sources, the paper explores the apparatuses of biopower deployed to cleanse the professional population of Jews. These included anti-Semitic legislation to define the offending population, a census to identify and locate it, and bureaucratic mechanisms to secure its removal. It is shown that following their fascistization, accountancy organisations in Italy functioned as agencies for the purification of the profession. Although the object to ‘kill’ through expulsion was activated in most cases, the existence of transitional ‘let live’ provisions indicated the complexities of activating a biopolitical project on the basis of biological racism. When parts of Italy came under German control in 1943, ‘indirect murder’ through expulsion was supplanted by the actual murder of a number of Jewish accountants.

会计学种族主义政治学历史学社会学