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Using accounting as a political weapon. The University of Ferrara and Italian Fascism

Papi, Luca, Bigoni, M., Gobbo, Giorgia, Deidda Gagliardo, E. (2020) Using accounting as a political weapon. The University of Ferrara and Italian Fascism. Contabilita e cultura aziendale - Accounting and Cultures, . ISSN 1721-5242. (Access to this publication is currently restricted. You may be able to access a copy if URLs are provided) (KAR id:81636)

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Abstract

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.

Main findings: Accounting ensured that key information on the University could be gathered by the government. It also helped to make visible the need of the University to rely on government funding when Fascist policies had the effect of “starving” the organisation of funds, which caused the University to accept penetrating controls by the State.

Originality: The paper has broadened the compass of research into the interrelation between accounting and State power by considering an under-research context and documenting the role of accounting in controlling institutions that were essential to the achievement of political goals.

Item Type: Article
Uncontrolled keywords: Power, Italian Fascism, Totalitarian Regimes, Accounting, Funding, University.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Divisions > Kent Business School - Division > Department of Accounting and Finance
Depositing User: Michele Bigoni
Date Deposited: 10 Jun 2020 11:33 UTC
Last Modified: 06 Oct 2021 14:36 UTC
Resource URI: https://kar.kent.ac.uk/id/eprint/81636 (The current URI for this page, for reference purposes)
Bigoni, M.: https://orcid.org/0000-0002-5803-249X
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