Operationalizing expulsion. Jewish accountants in Fascist Italy, 1938–1943
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In this paper , the authors examined the race-based expulsion of a group of established practitioners from the accountancy profession in Fascist Italy by drawing on Foucault's concepts of biopolitics and race and an array of primary and secondary sources.About:
This article is published in Critical Perspectives on Accounting.The article was published on 2022-04-01 and is currently open access. It has received 1 citations till now. The article focuses on the topics: Biopower & Operationalization.read more
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Auditor Skill, Work Experience and Professional Skepticism on Performance of Auditors
Sunarmin Sunarmin,Ahmad Junaidi +1 more
TL;DR: In this paper , the authors used literature review to identify, evaluate and synthesize research works and ideas that have been produced by researchers and practitioners, and concluded that good governance, audit structure, role conflict, role ambiguity, understanding of good governance and task complexity have no effect on auditor performance.
References
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'The birth of bio-politics': Michel Foucault's lecture at the Collège de France on neo-liberal governmentality
TL;DR: This paper focused on Foucault's analysis of two forms of neo-liberalism in his lecture of 1979 at the College de France: German post-War liberalism and the liberalism of the Chicago School.
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Biopolitics and the molecularization of life
TL;DR: In this article, it is argued that the molecularization of life, together with the individualization of risk, has given rise to a new "somatic" self, and a new 'ethopolitical' order in which our biological life has become our life's work.
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Imperialism and the professions: the education and certification of accountants in Trinidad and Tobago
TL;DR: The dominance of the British-based Association of Chartered Certified Accountants (ACCA) in the education and certification of professional accountants in Trinidad and Tobago (T&T) is discussed in this paper.
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Rethinking the profession-state dynamic: The case of the Victorian charter attempt, 1885–1906
Wai Fong Chua,Chris Poullaos +1 more
TL;DR: In this article, an attempt by Victorian accountants to attain a Royal Charter from 1904 to 1906 and its antecedent world dating from 1885 to 1903 is analysed. And the authors argue that "professions" are the dynamic outcome of the mutual interaction of "state" and "profession".
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Accounting in the service of the holocaust
TL;DR: This article argued that accounting can also be a powerful means of disguise and that the Nazis used accounting to purify their expropriation and disposal of the vast amount of property taken from the Jews during the Holocaust.
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