Fascist Corporative Economy and Accounting in Italy during the Thirties: Exploring the Relations between a Totalitarian Ideology and Business Studies

Lino Cinquini
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引用次数: 38

Abstract

Abstract In the last century the fascist era in Italy continued for more than 20 years, ending with the conclusion of the Second World War. This paper explores how the strong ideological commitment of Fascism, in contrast to liberal ideologies of democracy and free market, operated within the field of accounting and business studies at the pinnacle of the dictatorship experience (the thirties). The totalitarian regime called for the transformation of society and the economic system by introducing an alternative corporative economy, planned and regulated but without abolishing private enterprises. The degree of adhesion to the ‘corporative’ ideology on the part of academics, the influence on subjects and on further development of Italian accounting and business research are investigated and discussed.
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三十年代意大利法西斯主义企业经济与会计:极权主义意识形态与商业研究的关系探讨
在上个世纪,意大利的法西斯时代持续了20多年,直到第二次世界大战结束。本文探讨了法西斯主义的强烈意识形态承诺,与民主和自由市场的自由意识形态形成鲜明对比,如何在独裁时期(30年代)的会计和商业研究领域发挥作用。极权主义政权要求通过引入另一种计划和监管但不废除私人企业的合作经济来改造社会和经济制度。对学术界对“公司”意识形态的粘附程度、对学科的影响以及对意大利会计和商业研究的进一步发展进行了调查和讨论。
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