Proposal preview

Illicit Behavior and Economic Development (18th – 21th Centuries)

Based on concrete historic examples from Europe, USA and Brazil and Indochina, we will examine short, medium, and long-term relations between growth and economic development, technical progress and frauds. The concrete examples allows insights into various national and continental experiences to specify, to what extent there exists a relationship between economic development and illicit behavior, and about the character and transformations of this relation. Furthermore, our chosen examples aim to clarify, whether the character of fraud changed and how fraud influences the economy and forces the state to react with certain forms of control and punishment. Thus, they will clarify how public policies and regulation adapt to fight against illicit procedures in “regular” or “extraordinary” (crisis or wars) situations. The expansion of control processes, the development of policing services, national customs, and trans-frontier cooperation, their budget costs and their contributions will also subject to consideration.
The contributions of the other human and social sciences will further more allow comparing the relations between economic development and the expansion of illicit behavior. Special attention will be paid to the relation between the modernization of budgeting and accounting practices and the increase of legal rules.
The comparison between South and North allows us questioning a popular perception of fraud as a characteristic of “underdeveloped” or premodern countries. Therefore, one focus will be on the legitimacy of state intervention as well as its capacity to act in questions of redistribution, the encouragement or restriction of growth, knowledge about the benefits of expansion and control. This also permits insides into the evolution of national fiscal policies and their specificity.

Organizer(s)

  • Beatrice BT Touchelay University of Lille France beatrice.touchelay@free.fr France
  • Luiz Carlos LCS Soares Fluminense Federal University luizcsoares@globo.com Brazil

Session members

  • Charles Richard CB Baker, Adelphi University, Willumstad School of Business
  • Diego DG Galeano, Pontificia Universidade Católica PUC-Rio de Janeiro
  • Kenneth KM Moure, University of Alberta
  • Beatrice BT Touchelay, Université de Lille
  • Ute US Schneider, University of Duisburg-Essen

Discussant(s)

  • Beatrice BT Touchelay University of Lille beatrice.touchelay@free.fr

Papers

Panel abstract

Illicit Behavior and Economic Development (18th – 21th Centuries) Economic development is closely linked to the emergence and spread of state intervention, including the multiplication and increasing complexity of economic, monetary, financial, fiscal, and social rules. On the other hand, the increase of state power and the increasing number of state regulations and control reinforces the determination and stimulates the ingenuity of fraudsters. The nature and intensity of the relation between economic development and illicit behavior has rarely been subject of historical research and needs to be investigated for a better understanding of its forms and changes in modern time and on a national as well as a global scale. Based on concrete historic examples from Europe, we will examine short, medium, and long-term relations between growth and economic development, technical progress and frauds.

1st half

Contrasting institutional logics: Historical development of the public accountancy professions in the United Kingdom and France as a way to combat fraud

Charles Richard Baker, Professor of Accounting, Adelphi University, Willumstad School of Business, Garden City, New York 11530 USA Baker3@Adelphi.edu

" Contrasting institutional logics: Historical development of the public accountancy professions in the United Kingdom and France as a way to combat fraud" The objective of this paper is to develop a comparative analysis of the history of the public accountancy professions in the United Kingdom and France in response to contrasting institutional logics and as a way to combat fraud. While legal requirements for external audits of company financial statements provided the basis for the development of the public accountancy profession as early as the end of the 18th century differences in institutional logics related to differing conceptions of the role and status of professions led to distinctions in the historical development of the public accountancy professions in different countries. The primary argument of this paper is that contrasting institutional logics have influenced the history of one of the key regulatory structures of capitalism, that is, public accountancy.

" Contrasting institutional logics: Historical development of the public accountancy professions in the United Kingdom and France as a way to combat fraud" The objective of this paper is to develop a comparative analysis of the history of the public accountancy professions in the United Kingdom and France in response to contrasting institutional logics and as a way to combat fraud. While legal requirements for external audits of company financial statements provided the basis for the development of the public accountancy profession as early as the end of the 18th century differences in institutional logics related to differing conceptions of the role and status of professions led to distinctions in the historical development of the public accountancy professions in different countries. The primary argument of this paper is that contrasting institutional logics have influenced the history of one of the key regulatory structures of capitalism, that is, public accountancy.

Counterfeit, Money and Transnational Police Networks in South America, 1890-1940

Diego Galeano, Professor of Contemporary history, Pontificia Universidade Católica PUC-Rio de Janeiro, Brazil dgaleano.ufrj@gmail.com

« Counterfeit, Money and Transnational Police Networks in South America, 1890-1940» This paper study the connected history of money counterfeiting and transnational police networks in the South American Atlantic region between 1890 and 1940. The research focuses on two individual trajectories of cross-border counterfeiters: a French emigrated to Argentina in the late nineteenth century and a Portuguese emigrated to Brazil at the beginning of the twentieth century, both professional photographers. These individual trajectories are only a fragment of a wider web of criminal and police circulations in the Atlantic world, that raise three research questions. (1) How were organized this international currency counterfeiting networks? (2) How did the national police deal with these transnational criminal practices? (3) How did the political economy of counterfeiting work? The study of illegal forms of money, produced and distributed by complex networks of counterfeiters, is understood here as a contribution to the cultural and...

« Counterfeit, Money and Transnational Police Networks in South America, 1890-1940» This paper study the connected history of money counterfeiting and transnational police networks in the South American Atlantic region between 1890 and 1940. The research focuses on two individual trajectories of cross-border counterfeiters: a French emigrated to Argentina in the late nineteenth century and a Portuguese emigrated to Brazil at the beginning of the twentieth century, both professional photographers. These individual trajectories are only a fragment of a wider web of criminal and police circulations in the Atlantic world, that raise three research questions. (1) How were organized this international currency counterfeiting networks? (2) How did the national police deal with these transnational criminal practices? (3) How did the political economy of counterfeiting work? The study of illegal forms of money, produced and distributed by complex networks of counterfeiters, is understood here as a contribution to the cultural and social history of the everyday informal monetary economy.

Food Fight: Economic Controls and Parallel Markets for Food in Occupied France

Kenneth Moure, Professor of economic history, University of Alberta, Canada moure@ualberta.ca

“Food Fight: Economic Controls and Parallel Markets for Food in Occupied France” Food supply in France contracted sharply during the German Occupation, 1940-1944. Domestic production fell owing to shortages of labor, fuel, fertilizers and animals for work, horses in particular. Food imports were tightly restricted, particularly by the closing of overseas commerce. The German occupying forces took food to feed troops in France and supply its home population. How did French authorities respond to the contraction in supply, and what was its impact on French consumption? This paper focuses on the Vichy administration’s efforts to manage food supply and distribution in France. It will examine the German policies to exploit French agriculture, Vichy negotiations with the Germans, and the ways in which Vichy food policies for fixed official prices and rationing frustrated French consumers, alienated producers, and fostered the diversion of an enormous quantity of food to “parallel markets,” evading...

“Food Fight: Economic Controls and Parallel Markets for Food in Occupied France” Food supply in France contracted sharply during the German Occupation, 1940-1944. Domestic production fell owing to shortages of labor, fuel, fertilizers and animals for work, horses in particular. Food imports were tightly restricted, particularly by the closing of overseas commerce. The German occupying forces took food to feed troops in France and supply its home population. How did French authorities respond to the contraction in supply, and what was its impact on French consumption? This paper focuses on the Vichy administration’s efforts to manage food supply and distribution in France. It will examine the German policies to exploit French agriculture, Vichy negotiations with the Germans, and the ways in which Vichy food policies for fixed official prices and rationing frustrated French consumers, alienated producers, and fostered the diversion of an enormous quantity of food to “parallel markets,” evading state controls.

2nd half

" Legal frauds? Heritage regulations and transfer in the case of the two Germanys "

Ute Schneider, Professor of Modern History, University of Duisburg-Essen, Germany

My paper concentrates on German-German history between 1949 and 1989. Over the whole period existed a form of connectedness that until today has received little attention in historical research. Meant are family ties and hereditary cases between the two German states, which by no means lost in importance over the years. However, in the east as well as in the west the meaning and consequences of inheritance stood in significant relation to the respective political and economic system. The complicated legal regulations of German- German inheritance but also the strict regulations in the transit traffic resulted - so the thesis of my contribution - in strategies of legal and illegal transfers of inheritance in order to be able to enjoy the heritage or to avoid obligations and follow-up costs.

My paper concentrates on German-German history between 1949 and 1989. Over the whole period existed a form of connectedness that until today has received little attention in historical research. Meant are family ties and hereditary cases between the two German states, which by no means lost in importance over the years. However, in the east as well as in the west the meaning and consequences of inheritance stood in significant relation to the respective political and economic system. The complicated legal regulations of German- German inheritance but also the strict regulations in the transit traffic resulted - so the thesis of my contribution - in strategies of legal and illegal transfers of inheritance in order to be able to enjoy the heritage or to avoid obligations and follow-up costs.

Fraud and control during in the first time of railways in France (1846-1937)

Beatrice Touchelay, University of Lille IRHiS UMR CNRS 8529

The French Northern Railways, founded in 1846, was one of the largest French railway companies before the creation of the Public National Railway Compagny (SNCF) in 1937. Its main lines and branch lines formed a close-knit network in a region that had long been industrialised and was the epicentre of the flows of goods between Germany, Belgium, Luxembourg and England. Workers, tourists and businessmen are the principal’s customers. The increase in cross-border traffic made it necessary for the Company to collaborate with customs officials in order to combat smuggling. Expansion of rail traffic, fraud and control increase together. The vast archives of the Compagnie du chemin de fer du nord, now lodged in the Archives nationales du monde du travail (National Archives of the World of Work, or ANMT) in Roubaix describe that parallelism.

The French Northern Railways, founded in 1846, was one of the largest French railway companies before the creation of the Public National Railway Compagny (SNCF) in 1937. Its main lines and branch lines formed a close-knit network in a region that had long been industrialised and was the epicentre of the flows of goods between Germany, Belgium, Luxembourg and England. Workers, tourists and businessmen are the principal’s customers. The increase in cross-border traffic made it necessary for the Company to collaborate with customs officials in order to combat smuggling. Expansion of rail traffic, fraud and control increase together. The vast archives of the Compagnie du chemin de fer du nord, now lodged in the Archives nationales du monde du travail (National Archives of the World of Work, or ANMT) in Roubaix describe that parallelism.