Forced labor in accounting during World War II. The case of the company SS Ostindustrie GmbH

Abstract

Purpose: The aim of the paper is to examine the representation of forced labor in the accounting system and to analyze, interpret, and evaluate the accounting regulations of the company Osti (SS Ostindustrie GmbH).Methodology/approach: The historical method is used, which comprises researching archival sources. The research employed Mbembe’s social theories (i.e., the concepts of necropolitics and postcolony).Findings: The study establishes that a forced laborer was treated as a resource, subject to consumption, which ended in death. Nazi ideology involved accounting, which helped maximize its destructive reach. The importance of the clearing function of accounting is also emphasized.Research limitations/implications: The basic research limitation is the small number of preserved archival materials concerning Osti’s accounting regulations.Practical implications: The research contributes to the development of further interdis-ciplinary research on the phenomena of forced labor at the intersection of law, accounting, economic history, economics, and finance.Originality/value: The article uses the original theoretical framework of Achille Mbem-be, which constitutes a useful approach to Osti accounting. It also opens an interdiscipli-nary field regarding the issues of forced labor.

Keywords

• accounting
• General Government
• necropolitics
• forced labor.