Title Accounting for the Nazi Aryanisation of German banks Publication Name Accounting, Auditing and Accountability Journal Abstract Purpose: This study examines how accounting practices used by Deutsche Bank could conceal its role in the destruction of Jewish financial life (bios) as part of the Nazis' Aryanisation policy to eliminate Jews from German business as a prelude to their annihilation. Design/methodology/approach: This study uses a close-reading method that draws upon a wide range of primary and secondary sources. The study is informed by Giorgio Agamben's theorisations on the state of exception and the duality of the example and exception. Findings: The...