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Accounting and biopolitics for a new society: Italian colonialism in Eritrea, Ethiopia, Libya and Somalia (1922-1941)

Bigoni, M., Antonelli, V., Funnell, Warwick N., Cafaro, E. M. (2025) Accounting and biopolitics for a new society: Italian colonialism in Eritrea, Ethiopia, Libya and Somalia (1922-1941). Critical Perspectives on Accounting, 102 . Article Number 102803. ISSN 1045-2354. (doi:10.1016/j.cpa.2025.102803) (KAR id:110222)

Abstract

Intervention in Africa by the Italian Fascists was not justified only by economic motives but sought to re-engineer the Indigenous population and settlers in the creation of a new society shaped by Fascist ideology. Accounting tools in the form of budgets, censuses and reports from the colonies of Eritrea, Ethiopia, Libya and Somalia between 1922 and 1941 were essential means to gather information which would inform policies that would control the way in which both the Indigenous population and Italian settlers conducted themselves. Ultimately this was meant to change their motives and actions to create the conditions that would lead to significant political and economic gains for the colonising power. Informed by the work of Arendt and Foucault on biopolitics and totalitarianism, this study investigates the way in which Fascist accounting in the colonies, rather than being solely a means to promote the efficient expropriation of local resources, was to be used to build a new generation of strong, ruthless Italians and develop a highly racialised society. In unseen ways the biopolitical properties of accounting can allow interventions in the lives of individuals which can modify an individual’s lifestyle and priorities and even promote discrimination and racism that enable control.

Item Type: Article
DOI/Identification number: 10.1016/j.cpa.2025.102803
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Institutional Unit: Schools > Kent Business School
Former Institutional Unit:
There are no former institutional units.
Funders: University of Kent (https://ror.org/00xkeyj56)
Depositing User: Michele Bigoni
Date Deposited: 06 Jun 2025 15:24 UTC
Last Modified: 22 Jul 2025 09:23 UTC
Resource URI: https://kar.kent.ac.uk/id/eprint/110222 (The current URI for this page, for reference purposes)

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