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Bartocci, Luca | Santini, Fabio | Picciaia, Francesca | Mario Mari, Libero

"Behind enemy lines" : a neo-Gramscian approach to the crisis of Banca Italiana di Sconto (1914-1922)

2023 - Franco Angeli

9-38 p.

  • Introduction. The history of the Banca Italiana di Sconto (BIS), established in Italy at the end of 1914 and extinguished in 1922, represents an intriguing case in which socio-political forces and personal interests played a crucial role in determining the setup and fall of a financial institution over a very short period in a peculiar historical frame.Aim of the work. This study aims to give meaning to the events leading to the establishment, development, and unexpected liquidation of the BIS. Methodological approach: The study relies on Gramsci's 'theory of hegemony' with a special focus on the concept of the élite. Main findings. This study shows how the initial convergence of interests was a crucial factor in the decision to set up the BIS and use it as an instrument of war. At the end of the conflict, some actors sought to maintain their dominant positions and sacrificing the bank was a necessary side effect.
  • Originality. Although the BIS has already been studied under various historical profiles, the present study offers a new key to understanding the final events of the bank through the adoption of a neo-Gramscian approach [Publisher's text].

Fait partie de

Contabilità e cultura aziendale : rivista della Società Italiana di Storia della Ragioneria : XXIII, 1, 2023