The State of Ohio’s Auditors, the Enumeration of Population, and the Project of Eugenics

Graham, Cameron; Persson, Martin E.; Radcliffe, Vaughan S.; Stein, Mitchell

doi:10.1007/s10551-022-05279-8

Cited by 3 publications

(2 citation statements)

References 70 publications

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“…The latter is considered a pseudoscience today (Gould, 1996), but was nonetheless drawn upon in Nazi Germany to justify the systematic extermination of their disabled and Jewish population during World War 2. It was also drawn upon in North America to enumerate and institutionalise disabled people in states such as Ohio at the turn of the twentieth century (Graham et al, 2022).…”

Section: Technological Innovation From Educational Psychologymentioning

confidence: 99%

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The American Institute of Accountants’ aptitude testing experiment in the 1940s: An initiative to increase the supply of able accountants

Persson

2023

Accounting History

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This study investigates the American Institute of Accountants’ development of aptitude testing in the 1940s, drawing on Abbott's system of professions as a theoretical framework. The Institute began to emphasise the importance of the CPA designation among its members in the 1930s. Whereas this change in emphasis made public accounting more prestigious as a professional pursuit, the increased barriers to entry and the onset of WW2 led to a shortage of qualified individuals entering the profession. The Institute established a committee addressing this shortage through the development of aptitude tests administered to undergraduate students. Based on previously unexamined empirical evidence from the University of Illinois Archives, this study is the first to investigate this historical episode and, in so doing, contribute to our understanding of the development of the American accounting profession, the curious case of testing for aptitude in accounting, and the prevailing separation between the profession and universities in the training of students that seek to enter public accounting.

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Section: Technological Innovation From Educational Psychologymentioning

confidence: 99%

“…Position Affiliation upon in North America to enumerate and institutionalise disabled people in states such as Ohio at the turn of the twentieth century (Graham et al, 2022).…”

Section: Individual Amentioning

confidence: 99%

The American Institute of Accountants’ aptitude testing experiment in the 1940s: An initiative to increase the supply of able accountants

Persson

2023

Accounting History

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Authoritarian Neoliberalism and Asylum Seekers: the Silencing of Accounting and Accountability in Offshore Detention Centres

George,

Twyford,

Tanima

2024

J Bus Ethics

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This paper examines how accounting can both entrench and challenge an inhumane and costly neoliberal policy—namely, the Australian government’s offshore detention of asylum seekers. Drawing on Bruff, Rethinking Marxism 26:113–129 (2014) and Smith, Competition & Change 23:192–217 (2019), we acknowledge that the neoliberalism underpinning immigration policies and the practices related to asylum seekers takes an authoritarian tone. Through the securitisation and militarisation of the border, the Australian state politicises and silences marginalised social groups such as asylum-seekers. Studies have exposed accounting as a technology that upholds neoliberalism by representing policy as objective and factual. Curiously, there has been a wilful intention by successive Australian governments to silence the accounting for offshore detention. We seek to demystify this unaccounting and unaccountability by exploring counter-accounts produced by meso-level organisations that support asylum seekers. We apply a close-reading method in analysing limited governmental accounts and various counter-accounts to demonstrate how counter-accounts give visibility to practices that an authoritarian neoliberal regime has obfuscated. We also reflect on the potential for counter-accounting to foster broader social change by holding the Australian government accountable to moral and ethical standards of care for human life. This paper considers the intersections between accounting and authoritarian neoliberalism and presents counter-accounts as mechanisms that can challenge these neoliberal norms.

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Accounting history publications 2023

Persson

2024

Accounting History Review

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The State of Ohio’s Auditors, the Enumeration of Population, and the Project of Eugenics

Cited by 3 publications

References 70 publications

The American Institute of Accountants’ aptitude testing experiment in the 1940s: An initiative to increase the supply of able accountants

The American Institute of Accountants’ aptitude testing experiment in the 1940s: An initiative to increase the supply of able accountants

Authoritarian Neoliberalism and Asylum Seekers: the Silencing of Accounting and Accountability in Offshore Detention Centres

Accounting history publications 2023

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