Digging deeper: German academics and universities under Nazi tyranny – A comment

Abstract

In their interesting case study about Handelshochschule Leipzig under the Nazi regime, published 2020 in Accounting History, Detzen and Hoffmann focus on inaugural speeches and other material that emphasize the more formal and political perspective of the business school’s management. They identify an increasing political pressure and influence of Nazi ideology with impact on several accountability dimensions. This case study also provides useful starting points for further and deeper research efforts. There is more to say about German academics and universities during that time in general, and about Handelshochschule Leipzig in particular. In this comment, I raise more thoughts and open questions especially with regard to the individual situation of professors, the impact on teaching and research, the role of other university groups such as students, as well as further accountability issues with the question of complicity at an individual as well as institutional level. I provide a set of complementary missing pieces that qualify as suggestions for future research in this important and still relevant topic area.