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

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Author Info
Lino Cinquini

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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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File URL: http://www.informaworld.com/openurl?genre=article&doi=10.1080/09585200701376550&magic=repec||8674ECAB8BB840C6AD35DC6213A474B5
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Publisher Info
Article provided by Taylor and Francis Journals in its journal Accounting, Business & Financial History.

Volume (Year): 17 (2007)
Issue (Month): 2 ()
Pages: 209-240
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Handle: RePEc:taf:acbsfi:v:17:y:2007:i:2:p:209-240

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Related research
Keywords: Fascist ideology; corporative economy; accounting;

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This page was last updated on 2009-12-10.


This information is provided to you by IDEAS at the Department of Economics, College of Liberal Arts and Sciences, University of Connecticut using RePEc data on a server sponsored by the Society for Economic Dynamics.