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Accounting for colonial domination in Liberal and Fascist Italy, 1912-1941

Antonelli, V., Bigoni, M., D'Alessio, R., Funnell, Warwick N. (2024) Accounting for colonial domination in Liberal and Fascist Italy, 1912-1941. Accounting History, . ISSN 1032-3732. (doi:10.1177/10323732241237792) (KAR id:103918)


This paper addresses the role played by accounting in the government of the Italian colonies of Africa during the Liberal and Fascist periods. Drawing upon the work of Foucault, Scott and Said and their understandings of governmentality and colonialism, and using a wide range of primary sources, the paper contributes to the accounting history literature by showing how calculative practices in the form of colonial budgets and the census of the population helped the Italian government to control activities in its colonies. The paper shows how accounting practices evolved under different political regimes in the achievement of different programmes of government. It also offers evidence of the way in which accounting can be mobilised to enable penetrating interventions in the life of indigenous populations.

Item Type: Article
DOI/Identification number: 10.1177/10323732241237792
Uncontrolled keywords: Colonialism, Africa, Governmentality, Fascism, Budget, Census
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Divisions > Kent Business School - Division > Department of Accounting and Finance
Funders: University of Kent (
Depositing User: Michele Bigoni
Date Deposited: 14 Nov 2023 16:07 UTC
Last Modified: 03 Apr 2024 13:46 UTC
Resource URI: (The current URI for this page, for reference purposes)

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