Hermann Josef Abs and the Third Reich: ‘A man for all seasons’?

Gall, Lothar; Underwood, J. A.

doi:10.1017/s0968565000000378

Cited by 4 publications

(1 citation statement)

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“…16-22. 24 For the influence of both executives see Gall and Underwood (1999), James (2004), and "Bankers of the Year," a cover story in the Institutional Investor, August 1981, 53.…”

Section: The Onset Of Argentina's Return To Full Multilateralism In Tmentioning

confidence: 99%

The Return of International Finance and the Martínez de Hoz Plan in Argentina, 1976–1978

Heras¹

2022

Lat. American Res. Rev.

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This article is an effort to update a discussion of Argentina's international financial relations during the late 1970s that is lagging behind recent scholarly developments on the cases of Mexico and Chile. It focuses on the early restoration of Argentine credit standing with multilateral financial institutions, as well as their loans and technical assistance, achieved by Minister Martínez de Hoz and his team during their early years in office. So far this stage had not elicited detailed analyses of its differences with the controversial and better-known monetary balance of payments approach adopted in December 1978 to finally curb inflation, and which gave international private bankers a leading role in the financing of Argentina's foreign exchange needs.Este artículo retoma la discusión sobre las relaciones financieras internacionales de Argentina a fines de la década de 1970 para equipararla con los recientes estudios sobre los casos de Méjico y Chile. Está centrado en la restauración del crédito y la asistencia técnica de los organismos financieros internacionales que lograron el Ministro Martínez de Hoz y su equipo durante sus primeros años en la función pública. Hasta ahora esta etapa no había sido objeto de un detallado análisis que marcara las diferencias con el período más controvertido y mucho más conocido del enfoque monetario del balance de pagos adoptado en diciembre de 1978 como herramienta anti-inflacionaria, y que dio a los banqueros privados un destacado rol en el financiamiento externo de la Argentina.En estos momentos el problema de mayor gravedad es la crisis del sector externo, que hace temer que el país enfrente en las próximas semanas el estado de cesación de pagos.

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“…16-22. 24 For the influence of both executives see Gall and Underwood (1999), James (2004), and "Bankers of the Year," a cover story in the Institutional Investor, August 1981, 53.…”

Section: The Onset Of Argentina's Return To Full Multilateralism In Tmentioning

confidence: 99%

The Return of International Finance and the Martínez de Hoz Plan in Argentina, 1976–1978

Heras¹

2022

Lat. American Res. Rev.

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2024

Ruins to Riches

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Accounting for the Nazi Aryanisation of German banks

Twyford

Funnell

2022

AAAJ

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PurposeThis study examines how accounting practices used by Deutsche Bank could conceal its role in the destruction of Jewish financial life (bios) as part of the Nazis' Aryanisation policy to eliminate Jews from German business as a prelude to their annihilation.Design/methodology/approachThis study uses a close-reading method that draws upon a wide range of primary and secondary sources. The study is informed by Giorgio Agamben's theorisations on the state of exception and the duality of the example and exception.FindingsThe successful implementation of the Nazis' corporative economic model necessitated the cooperation of Aryan businesses to instrumentalise the financially exploitative process of Aryanisation. Accounting was part of the Nazi-Deutsch rhetoric used to disguise expropriation of Jewish businesses and other assets and, thereby, facilitate the eradication of the financial bios of Jews who owned German banks. Unknown to the Nazi authorities, Deutsche Bank, while a significant medium for Aryanisation, sought to ameliorate the long-term effects on Jewish owners, thereby recognising that not all those within Nazi Germany were fully committed disciples of Nazism.Research limitations/implicationsThe findings of this study identify how accounting practices were part of a Nazi policy designed to eliminate Jews from the German economy. The use of accounting as a form of “Nazi-Deutsch” functioned to disguise Aryanisations. The importance of these contributions of accounting practices calls for further research into the role of business and accounting in the attempted eradication of people.Originality/valueThe paper is the first to consider the process of Aryanisation in Nazi Germany (1933–1945) as a specific historiographical subject. Presented through the examination of the Aryanisation actions of Deutsche Bank, this study demonstrates the tension between Nazi ideology, the capitalist model and the culpability of accounting practices as a means to reinterpret morality to create the exception that allowed the Nazis to effectively remove all legal protections for Jews.

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Hermann Josef Abs and the Third Reich: ‘A man for all seasons’?

Cited by 4 publications

References 5 publications

The Return of International Finance and the Martínez de Hoz Plan in Argentina, 1976–1978

The Return of International Finance and the Martínez de Hoz Plan in Argentina, 1976–1978

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Accounting for the Nazi Aryanisation of German banks

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