{"title":"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","authors":"Lino Cinquini","doi":"10.1080/09585200701376550","DOIUrl":null,"url":null,"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.","PeriodicalId":399197,"journal":{"name":"Accounting, Business & Financial History","volume":"7 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2007-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"38","resultStr":"{\"title\":\"Fascist Corporative Economy and Accounting in Italy during the Thirties: Exploring the Relations between a Totalitarian Ideology and Business Studies\",\"authors\":\"Lino Cinquini\",\"doi\":\"10.1080/09585200701376550\",\"DOIUrl\":null,\"url\":null,\"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.\",\"PeriodicalId\":399197,\"journal\":{\"name\":\"Accounting, Business & Financial History\",\"volume\":\"7 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2007-06-29\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"38\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Accounting, Business & Financial History\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1080/09585200701376550\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Accounting, Business & Financial History","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1080/09585200701376550","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Fascist Corporative Economy and Accounting in Italy during the Thirties: Exploring the Relations between a Totalitarian Ideology and Business Studies
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.