{"title":"新社会的会计和生命政治:厄立特里亚、埃塞俄比亚、利比亚和索马里的意大利殖民主义(1922-1941)","authors":"Michele Bigoni , Valerio Antonelli , Warwick Funnell , Emanuela Mattia Cafaro","doi":"10.1016/j.cpa.2025.102803","DOIUrl":null,"url":null,"abstract":"<div><div>Intervention in Africa by the Italian Fascists was not justified only by economic motives but sought to re-engineer the Indigenous population and settlers in the creation of a new society shaped by Fascist ideology. Accounting tools in the form of budgets, censuses and reports from the colonies of Eritrea, Ethiopia, Libya and Somalia between 1922 and 1941 were essential means to gather information which would inform policies that would control the way in which both the Indigenous population and Italian settlers conducted themselves. Ultimately this was meant to change their motives and actions to create the conditions that would lead to significant political and economic gains for the colonising power. Informed by the work of Arendt and Foucault on biopolitics and totalitarianism, this study investigates the way in which Fascist accounting in the colonies, rather than being solely a means to promote the efficient expropriation of local resources, was to be used to build a new generation of strong, ruthless Italians and develop a highly racialised society. In unseen ways the biopolitical properties of accounting can allow interventions in the lives of individuals which can modify an individual’s lifestyle and priorities and even promote discrimination and racism that enable control.</div></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"102 ","pages":"Article 102803"},"PeriodicalIF":5.7000,"publicationDate":"2025-06-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Accounting and biopolitics for a new society: Italian colonialism in Eritrea, Ethiopia, Libya and Somalia (1922–1941)\",\"authors\":\"Michele Bigoni , Valerio Antonelli , Warwick Funnell , Emanuela Mattia Cafaro\",\"doi\":\"10.1016/j.cpa.2025.102803\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<div><div>Intervention in Africa by the Italian Fascists was not justified only by economic motives but sought to re-engineer the Indigenous population and settlers in the creation of a new society shaped by Fascist ideology. Accounting tools in the form of budgets, censuses and reports from the colonies of Eritrea, Ethiopia, Libya and Somalia between 1922 and 1941 were essential means to gather information which would inform policies that would control the way in which both the Indigenous population and Italian settlers conducted themselves. Ultimately this was meant to change their motives and actions to create the conditions that would lead to significant political and economic gains for the colonising power. Informed by the work of Arendt and Foucault on biopolitics and totalitarianism, this study investigates the way in which Fascist accounting in the colonies, rather than being solely a means to promote the efficient expropriation of local resources, was to be used to build a new generation of strong, ruthless Italians and develop a highly racialised society. In unseen ways the biopolitical properties of accounting can allow interventions in the lives of individuals which can modify an individual’s lifestyle and priorities and even promote discrimination and racism that enable control.</div></div>\",\"PeriodicalId\":48078,\"journal\":{\"name\":\"Critical Perspectives on Accounting\",\"volume\":\"102 \",\"pages\":\"Article 102803\"},\"PeriodicalIF\":5.7000,\"publicationDate\":\"2025-06-06\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Critical Perspectives on Accounting\",\"FirstCategoryId\":\"91\",\"ListUrlMain\":\"https://www.sciencedirect.com/science/article/pii/S1045235425000164\",\"RegionNum\":2,\"RegionCategory\":\"管理学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q1\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Critical Perspectives on Accounting","FirstCategoryId":"91","ListUrlMain":"https://www.sciencedirect.com/science/article/pii/S1045235425000164","RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
Accounting and biopolitics for a new society: Italian colonialism in Eritrea, Ethiopia, Libya and Somalia (1922–1941)
Intervention in Africa by the Italian Fascists was not justified only by economic motives but sought to re-engineer the Indigenous population and settlers in the creation of a new society shaped by Fascist ideology. Accounting tools in the form of budgets, censuses and reports from the colonies of Eritrea, Ethiopia, Libya and Somalia between 1922 and 1941 were essential means to gather information which would inform policies that would control the way in which both the Indigenous population and Italian settlers conducted themselves. Ultimately this was meant to change their motives and actions to create the conditions that would lead to significant political and economic gains for the colonising power. Informed by the work of Arendt and Foucault on biopolitics and totalitarianism, this study investigates the way in which Fascist accounting in the colonies, rather than being solely a means to promote the efficient expropriation of local resources, was to be used to build a new generation of strong, ruthless Italians and develop a highly racialised society. In unseen ways the biopolitical properties of accounting can allow interventions in the lives of individuals which can modify an individual’s lifestyle and priorities and even promote discrimination and racism that enable control.
期刊介绍:
Critical Perspectives on Accounting aims to provide a forum for the growing number of accounting researchers and practitioners who realize that conventional theory and practice is ill-suited to the challenges of the modern environment, and that accounting practices and corporate behavior are inextricably connected with many allocative, distributive, social, and ecological problems of our era. From such concerns, a new literature is emerging that seeks to reformulate corporate, social, and political activity, and the theoretical and practical means by which we apprehend and affect that activity. Research Areas Include: • Studies involving the political economy of accounting, critical accounting, radical accounting, and accounting''s implication in the exercise of power • Financial accounting''s role in the processes of international capital formation, including its impact on stock market stability and international banking activities • Management accounting''s role in organizing the labor process • The relationship between accounting and the state in various social formations • Studies of accounting''s historical role, as a means of "remembering" the subject''s social and conflictual character • The role of accounting in establishing "real" democracy at work and other domains of life • Accounting''s adjudicative function in international exchanges, such as that of the Third World debt • Antagonisms between the social and private character of accounting, such as conflicts of interest in the audit process • The identification of new constituencies for radical and critical accounting information • Accounting''s involvement in gender and class conflicts in the workplace • The interplay between accounting, social conflict, industrialization, bureaucracy, and technocracy • Reappraisals of the role of accounting as a science and technology • Critical reviews of "useful" scientific knowledge about organizations