2020 - Franco Angeli
Article
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Using accounting as a political weapon : the university of Ferrara and italian fascism
7-31 p.
- Introduction: The paper considers the case of the University of Ferrara during the Fascist regime (1922-1943) and investigates the use of accounting practices in the government's attempt to achieve control of the organisation. Aim of the work: The study seeks to document how accounting practices can be enlisted to subjugate institutions that had traditionally enjoyed significant independence from governments and pursue the ideological programmes of dominant elites. Methodological approach: The paper is based upon primary sources gathered from the historical archive of the University of Ferrara. Their interpretation has been guided by the literature that has explored the connections between accounting and the State. [Publisher's text].
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Information
ISSN: 2283-7337
KEYWORDS
- Power, Italian Fascism, totalitarian regimes, accounting, funding, university
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In this issue
- Editorial : drama and renaissance : the accounting history community do not give up!
- Using accounting as a political weapon : the university of Ferrara and italian fascism
- Historical perspective of structuration theory : the case of the Society for the preservation of the christian art monuments in Pavia (1875-1908)
- Gleanings : the "Spigolature" (gleanings) column collects peculiarities on accounting history by short essays
- The italian society of accounting history SISR 2020 webinar series : call for papers
