Organizacja systemu rachunkowości w getcie łódzkim w latach 1940–1944. Perspektywa ofiar zagłady
Organization of the accounting system in the Lodz ghetto from 1940–1944. Approach of the victims of the extermination

Summary/Abstract: The purpose of the article is to present research findings that deal with the organization of the accounting system in the Lodz ghetto. As a result of the research, it was found that the accounting system in the Lodz ghetto was characterized by a high degree of orderliness and an extensive internal structure, which were in conflict with the conditions of how the closed Jewish district functioned. Archival empirical research was carried out, covering mainly materials collected in the State Archives in Lodz The article presents characteristics of the current state of research, an applied research approach, a description of the administrative structures and enterprises operating in the ghetto, an examination of how accounting was organized, financial audit, and training in accounting. Bauman's social theory regarding the rationality of the will to survive was used as the research approach. The article is, to the best of the author's knowledge the first attempt to examine the organization of the accounting system in the Lodz ghetto, carried out from the perspective of the Jewish accountants.

• Details
• Contents