Le influenze del fascismo sull’economia aziendale e sulla regolamentazione contabile

“Economia aziendale” and the consequent debate developed in an Italian political environment continuously characterized by Fascism from 1922 until World War II. Also the legal rules governing financial statement has been prepared (or revised) during the Fascist period. On this basis, the objective of the study is to investigate the role of Fascism and of corporative doctrine in the drafting of “economia aziendale”, discipline that hardly lends itself to be translated. Simultaneously, accounting regulation could have suffered Fascist-corporative injections worthy of attention. More precisely, the research questions are two: (1) what are the influences of the Fascist regime and of the corporative doctrine on economia aziendale? (2) what are the influences of the fascist regime and of the corporative doctrine on accounting regulation, and in particular, on the Civil Code rules that govern the drafting of financial statement? In the research only qualitative research methodologies have been used: literature-based analysis and critique methods and archival/historical studies methods. The philosophical framework that best explain the answers to the research questions is the Actualism of Giovanni Gentile who presented the concept of business ethics and collective/individual interest, adopted by business administration doctrines and legal doctrines in the development of corporative “economia aziendale” and Civil law. The analysis conducted shows that Fascism and corporative doctrine have influenced “economia aziendale” studies in the years considered in two aspects: (1) the theoretical identification of the company objectives; (2) new business economics areas of research. Various aspects of “economia aziendale” were therefore influenced in actualistic optical. In relation to the second research question, the Civil Code of 1942 does not seem to show the marks of the Fascist regime, except for some referrals to special rules in the art. 2424, 2426 and 2428 cc