“…Expropriation of Jewish property during and before the Second World War has been investigated extensively in connection with Nazi Germany (Safrian, 2000;James, 2001;Bopf, 2003;Dean, 2002Dean, , 2003Dean, , 2011 and in Nazi-occupied countries such as Holland (Van Renselaar, 2000;Van Tielhof, 2005), Belgium (Fraser, 2004), Hungary (Don, 1986), Norway (Cotler, 1998) and Czechoslovakia (Hochstein, 1996). In this process the Nazi bureaucracies responsible endeavored to use accounting to purify their expropriation and disposal of the vast amount of property taken from the Jews by using the identification and recording of property provided by accounting as a means to transform and "purify" what had been "defiled" when owned by the Jews into property which could be at the service of the Aryan German State (Funnell, 2013).…”