24:I[63208,["8920","static/chunks/8920-efbff8517d590b7e.js","9097","static/chunks/9097-7e60ff382fede0de.js","5914","static/chunks/5914-356082358a498a0b.js","9903","static/chunks/9903-11222066602aad8e.js","5438","static/chunks/5438-cfc6cd3ec63ed58c.js","3851","static/chunks/3851-d9d99b9df58ccefb.js","4621","static/chunks/4621-60797c2425663d2a.js","6871","static/chunks/6871-85cb03c97585f46a.js","6736","static/chunks/6736-932312a004c99faf.js","4550","static/chunks/4550-0bf059e3050c08b3.js","688","static/chunks/688-a6a2ac7bff269cd3.js","3984","static/chunks/3984-063c0b62f32133c7.js","7038","static/chunks/7038-4f87670d4e55ef18.js","9039","static/chunks/9039-75366c62dc7d0d0e.js","4563","static/chunks/4563-ad980d1babbf7b0b.js","6761","static/chunks/6761-0c10d1446de7ae1c.js","744","static/chunks/744-1e76229abb9e297b.js","7342","static/chunks/7342-1586df78600bf911.js","3617","static/chunks/3617-1f62a097637f4747.js","5895","static/chunks/5895-caa6c774914eb108.js","7481","static/chunks/7481-3b84c503a2ebfb3f.js","3668","static/chunks/3668-7dab69e4121c33af.js","39","static/chunks/39-e93a27d0920e6d92.js","2881","static/chunks/2881-445cc2384af2c6f9.js","2364","static/chunks/2364-e83d52fb21729d99.js","3208","static/chunks/3208-e65462d166bd3688.js","7582","static/chunks/app/toc/%5Btla%5D/%5Bvolume%5D/%5Bissue%5D/page-694a0e465c2c1334.js"],"default"] 25:T441,

The Holocaust was an event unprecedented in the history of man. Never before had a people been systematically and deliberately hunted and gathered, from many different countries, by one country for the sole purpose to annihilate a people. This article considers the Holocaust, specifically slave labor operations managed by German corporations and Nazi state run entities, and identifies accounting information and common financial analyses used to assist management in operation of these facilities. The article reviews the role of accountants and the information they prepared in perpetrating the injustices experienced by concentration camp victims during the Holocaust. The history of the German accounting profession and the changes to the profession during the war years are considered as a means to explain accountant behavior. Finally, the culpability of accountants for the Holocaust is considered, using slave trading literature as well as the standard of responsibility introduced during the International Military Tribunals.

26:T407,

The objective of this article is to place the debate about women's investment behaviour — in particular their attitude to risk — in a historical context. We examine a number of case studies of investments made by English women between the eighteenth and early twentieth centuries and compare the results with the findings of recent surveys of women's attitudes to investment. Modern research consistently finds evidence of a gender effect, with women taking less investment risk than men. However, this research is primarily US-focused, restricted to pensions planning and based on questionnaire surveys. Using surveys of women's wills, share registers, and correspondence archives, we also find a gender effect, but one which is significantly reduced once education, knowledge and access, marital status and wealth are taken into account. We argue that such case studies are a valuable way forward for assessing the extent to which women were risk seekers or risk avoiders.

27:T42a,

Although historical studies of accounting in Japan have broadened in scope, little is known about how accounting is implicated in the social role and position of Japanese women and how it has historically influenced gender relationships in Japan. This article explores the changing relationship between women and accounting in Japan across five historical periods, drawing on a range of literature relating to the historical role and position of women in Japan, socio-historical studies of Japanese business enterprises and the family, and studies of household accountin