Autori
Deidda Gagliardo, Enrico
Papi, Luca
Bigoni, Michele
Gobbo, Giorgia

Titolo
Using accounting as a political weapon. The University of Ferrara and Italian Fascism
Periodico
Contabilità e cultura aziendale
Anno: 2020 - Fascicolo: 1 - Pagina iniziale: 7 - Pagina finale: 31

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 inde-pendence 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 ac-counting and the State.



SICI: 1721-5242(2020)1<7:UAAAPW>2.0.ZU;2-7
Testo completo: http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=66881&Tipo=Articolo PDF

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