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Accounting for Jewish ‘Bare Life’ in the Fossoli Concentration Camp, 1943-44

Funnell, Warwick N., Antonelli, V., Bigoni, M., Cafaro, E. M., D'Alessio, R. (2021) Accounting for Jewish ‘Bare Life’ in the Fossoli Concentration Camp, 1943-44. Critical Perspectives on Accounting, . Article Number 102323. ISSN 1045-2354. (doi:10.1016/j.cpa.2021.102323) (Access to this publication is currently restricted. You may be able to access a copy if URLs are provided) (KAR id:87726)

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Official URL
https://doi.org/10.1016/j.cpa.2021.102323

Abstract

Italian Jews were collected by the Fascists at the Fossoli concentration camp in northern Italy and later transported by the Germans to their extermination camps. This required the suspension of the normal Italian legal protections which Agamben has recognised as the creation of a state of exception that allowed Jews to be denied the rights which gave their life value, thereby reducing them to ‘bare life’ that could be destroyed without consequence for the killer. Accounting practices used in the management of the Fossoli concentration camp allowed Italian Jews in the camp to become known only with measureable attributes, not individuals with a right to life. Jewish prisoners sent to the extermination camps to be killed became mere numbers, data to be processed. Consequently, accounting practices became fundamental to the Nazis’ biopolitical regime that would become part of the attempted annihilation of Italian Jews. The paper recognises the need for researchers to engage more with the genocidal tragedies during the Second World War and in many other recent wars.

Item Type: Article
DOI/Identification number: 10.1016/j.cpa.2021.102323
Uncontrolled keywords: Accounting; Bare Life; Agamben; State of Exception.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Divisions > Kent Business School - Division > Kent Business School (do not use)
Depositing User: Michele Bigoni
Date Deposited: 23 Apr 2021 10:59 UTC
Last Modified: 27 May 2021 14:48 UTC
Resource URI: https://kar.kent.ac.uk/id/eprint/87726 (The current URI for this page, for reference purposes)
Funnell, Warwick N.: https://orcid.org/0000-0003-3089-0908
Bigoni, M.: https://orcid.org/0000-0002-5803-249X
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