Accounting entangled in looting. The example of companies under trust management in the General Government
Purpose: The aim of the article is to analyse, interpret and evaluate the accounting regulations of enterprises under trust management in the General Government.Methodology/approach: The article uses the historical method, which comprises researching archival sources. The research approach used in t...
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| Format: | Article |
| Language: | English |
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Rada Naukowa SKwP
2023-03-01
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| Series: | Zeszyty Teoretyczne Rachunkowości |
| Subjects: | |
| Online Access: | http://ztr.skwp.pl/gicid/01.3001.0016.2913 |
| _version_ | 1797854395759591424 |
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| author | Mikołaj Turzyński |
| author_facet | Mikołaj Turzyński |
| author_sort | Mikołaj Turzyński |
| collection | DOAJ |
| description | Purpose: The aim of the article is to analyse, interpret and evaluate the accounting regulations of enterprises under trust management in the General Government.Methodology/approach: The article uses the historical method, which comprises researching archival sources. The research approach used in the article uses the social theories of Foucault (the concept of biopower) and Agamben (the concept of the state of emergency).Findings: As a result of the study, the accounting functions in enterprises under trust management are identified: masking, segregation, legitimization, control, elimination and expropriation.Research limitations/implications: The basic research limitation is the small number of preserved archival materials concerning the accounting regulations in enterprises under trust management.Practical implications: The results of research on the accounting of enterprises under trust management may be useful in the process of estimating Polish war losses.Originality/value: The article is the first presentation of enterprises accounting issues under trust management in the General Government. |
| first_indexed | 2024-04-09T20:06:25Z |
| format | Article |
| id | doaj.art-5b29700931dd4d42b56664ce15c6131c |
| institution | Directory Open Access Journal |
| issn | 1641-4381 2391-677X |
| language | English |
| last_indexed | 2024-04-09T20:06:25Z |
| publishDate | 2023-03-01 |
| publisher | Rada Naukowa SKwP |
| record_format | Article |
| series | Zeszyty Teoretyczne Rachunkowości |
| spelling | doaj.art-5b29700931dd4d42b56664ce15c6131c2023-04-01T16:42:54ZengRada Naukowa SKwPZeszyty Teoretyczne Rachunkowości1641-43812391-677X2023-03-0147117320110.5604/01.3001.0016.291301.3001.0016.2913Accounting entangled in looting. The example of companies under trust management in the General GovernmentMikołaj Turzyński0Uniwersytet Łódzki Katedra RachunkowościPurpose: The aim of the article is to analyse, interpret and evaluate the accounting regulations of enterprises under trust management in the General Government.Methodology/approach: The article uses the historical method, which comprises researching archival sources. The research approach used in the article uses the social theories of Foucault (the concept of biopower) and Agamben (the concept of the state of emergency).Findings: As a result of the study, the accounting functions in enterprises under trust management are identified: masking, segregation, legitimization, control, elimination and expropriation.Research limitations/implications: The basic research limitation is the small number of preserved archival materials concerning the accounting regulations in enterprises under trust management.Practical implications: The results of research on the accounting of enterprises under trust management may be useful in the process of estimating Polish war losses.Originality/value: The article is the first presentation of enterprises accounting issues under trust management in the General Government.http://ztr.skwp.pl/gicid/01.3001.0016.2913accountingGeneral Governmenttrust managementstate of emergencybiopower |
| spellingShingle | Mikołaj Turzyński Accounting entangled in looting. The example of companies under trust management in the General Government Zeszyty Teoretyczne Rachunkowości accounting General Government trust management state of emergency biopower |
| title | Accounting entangled in looting. The example of companies under trust management in the General Government |
| title_full | Accounting entangled in looting. The example of companies under trust management in the General Government |
| title_fullStr | Accounting entangled in looting. The example of companies under trust management in the General Government |
| title_full_unstemmed | Accounting entangled in looting. The example of companies under trust management in the General Government |
| title_short | Accounting entangled in looting. The example of companies under trust management in the General Government |
| title_sort | accounting entangled in looting the example of companies under trust management in the general government |
| topic | accounting General Government trust management state of emergency biopower |
| url | http://ztr.skwp.pl/gicid/01.3001.0016.2913 |
| work_keys_str_mv | AT mikołajturzynski accountingentangledinlootingtheexampleofcompaniesundertrustmanagementinthegeneralgovernment |