Accounting research in Nazi Germany: Analysis of German academic business journals from 1929 to 1945

This study investigates accounting research during the Nazi era by analysing articles published in three major German academic business journals of that time. We identify 1013 accounting articles from 1929 to 1945 and contextualise the research using a sociology of science perspective. Our findings reveal that after the Nazi seizure of power in 1933, accounting research retained its application-oriented focus but increasingly aligned with ideological views, including topics reflecting anti-liberal Nazi doctrines such as price regulation and changes in accounting education and corporate governance. Scientific norms and values were restricted in many ways, and accounting research had to subordinate itself to the regime. Already existing ethical-normative research approaches gained importance. While most authors used a more factual, technocratic language, others demonstrated closer alignment with Nazi rhetoric. Instances of author discrimination were identified, but explicit reproaches remained rare.