Rachunkowość czasu II wojny światowej w okupowanej Polsce: przypadek Generalnego Gubernatorstwa
Accounting during World War II in occupied Poland: the case of General Government

Summary/Abstract: The purpose of this article is to present the accounting reform during German occupation of Polish terri-tories incorporated into the General Government. The thesis of the article is as follows: the occupation authorities treated accounting as a tool of governance, focused mainly on the exercise of control. In order to verify the thesis empirical research was conducted involving archival documents and legal acts issued by the German occupiers during World War II. The paper discusses the economic situation of the General Government, tax issues, introduction of a uniform chart of accounts, costing, simplified accounting used in small commercial enterprises and the shaping of prices during the war. The research findings presented in the article confirm the thesis that Nazi authorities maximized the role of the control function of ac-counting, treating it as a tool of governance.

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