2020 - Franco Angeli
Artículo
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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].
Forma parte de
Contabilità e cultura aziendale : rivista della Società Italiana di Storia della Ragioneria : XX, 1, 2020-
Información
Código DOI: 10.3280/CCA2020-001002
ISSN: 2283-7337
KEYWORDS
- Power, Italian Fascism, totalitarian regimes, accounting, funding, university
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