Betriebswirtschaftslehre und Nationalsozialismus: Eine by Peter Mantel

By Peter Mantel

Peter Mantel untersucht, wie sich die nationalsozialistische Machtergreifung auf die junge Disziplin Betriebswirtschaftslehre auswirkte; ein Schwerpunkt sind dabei die Schicksale der verfolgten Hochschullehrer.

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An veröffentlichten Quellen werden primär Aufsätze, Bücher, Universitätsschriften sowie Personal- und Vorlesungsverzeichnisse aus der NS-Zeit verwendet31 ; soweit vorhanden werden auch Erinnerungen von Betriebswirten herangezogen. 32 29 30 31 32 Aus diesem Grunde wird auch die Abwicklung der (klassischen) Betriebswirtschaftslehre in der SBZ / DDR kurz betrachtet: Diese war eine indirekte Folge des NS-Regimes. Die Zuordnungen zeigen sich im Vorlesungsverzeichnis, der Stellenbezeichnung oder den hochschulinternen Akten.

Redlich, S. 56 und 62f. 10 Die akademischen Betriebswirte der Frühgeschichte der BWL konzentrierten sich stark auf das Rechnungswesen. 11 Erst Ende der zwanziger Jahre wurde die BWL offener für neue Forschungszweige; allmählich begannen auch Betriebswirte, sich intensiver für Fragen des Personal- und Organisationswesens, des Absatz- und des Werbewesens zu 9 10 11 besucht habe. (Heuss, S. ) Dennoch hielten sich Vorbehalte gegenüber der BWL. Einige Praktiker sahen sie in ihrer Anfangsphase als überflüssig, wenn nicht gar schädlich an.

15 Das Thema „Betriebswirtschaftslehre und Nationalsozialismus“ wird zudem von Jürgen Grieger in einem Arbeitspapier behandelt. Dieter Schneider behandelt das Thema recht ausführlich in Schneider (2001). 17 Schott und Tiebler behandeln das Thema im Rahmen eines kurzen Aufsatzes, ebenso erneut Hundt18 und – zumindest teilweise – auch Larsen, Dorn und Eisfeld (1956). Gaugler und Mantel untersuchen die internationalen Kontakte der Betriebswirtschaftslehre während des Dritten Reiches. Als Historikerin untersucht Heike Franz Teilaspekte der Disziplingeschichte im Dritten Reich.

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