Accounting entangled in looting. The example of companies under trust management in the General Government

Abstract

Purpose: The aim of the article is to analyse, interpret and evaluate the accounting regulations of enterprises under trust management in the General Government.Methodology/approach: The article uses the historical method, which comprises researching archival sources. The research approach used in the article uses the social theories of Foucault (the concept of biopower) and Agamben (the concept of the state of emergency).Findings: As a result of the study, the accounting functions in enterprises under trust management are identified: masking, segregation, legitimization, control, elimination and expropriation.Research limitations/implications: The basic research limitation is the small number of preserved archival materials concerning the accounting regulations in enterprises under trust management.Practical implications: The results of research on the accounting of enterprises under trust management may be useful in the process of estimating Polish war losses.Originality/value: The article is the first presentation of enterprises accounting issues under trust management in the General Government.