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Funding policies and accounting at the University of Ferrara under the Fascist Regime in Italy

Bigoni, M. (2017) Funding policies and accounting at the University of Ferrara under the Fascist Regime in Italy. In: The Ninth Accounting History International Conference, 6-8 Sep 2017, Verona, Italy. (Unpublished) (Access to this publication is currently restricted. You may be able to access a copy if URLs are provided)

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Abstract

Accounting was a fundamental tool for the Italian Fascist regime to exert its power on universities, which are recognised to be among the most independent public organisations within a State. For the Fascists, educational discourses were extremely important in forming the “new Italians” by shaping the values and beliefs of future generations and ruling classes according to the Fascist creed. Limiting the autonomy of these organisations was extremely important to take control of the educational process and limit freethinking. Accordingly, at the time when Fascists came into power the University of Ferrara enjoyed the status of “Free University”. Accounting provided the Fascist Government with key information about the activities of the University of Ferrara, thereby enabling an individualised intervention. At the same time, it helped to make visible the need of the University to rely on government funding when Fascist policies had the effect of “starving” the organisation. So persuasive was the action enabled by accounting information that the University eventually surrendered to the pressure coming from the government and requested to become a “Kingdom University”, subject to formal, penetrating controls by the State.

Item Type: Conference or workshop item (Paper)
Uncontrolled keywords: Accounting, University of Ferrara, Funding, Fascism
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculties > Social Sciences > Kent Business School
Depositing User: Michele Bigoni
Date Deposited: 20 Sep 2017 12:20 UTC
Last Modified: 29 May 2019 19:33 UTC
Resource URI: https://kar.kent.ac.uk/id/eprint/63497 (The current URI for this page, for reference purposes)
Bigoni, M.: https://orcid.org/0000-0002-5803-249X
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