BUSINESS ECONOMICS DURING THE FASCIST PERIOD IN ITALY: GIOVANNI GENTILE’S PHILOSOPHY OF ACTUALISM

ntroduction: The focus of this paper is on the debate about the prevalence of individual or collective interest during the Fascist period in Italy. Aim of the work: This paper aims to investigate under the Gentilean lens the studies of Business economics developed in the Fascist period. Business economics takes on different connotations depending on the existing organisational-social context. Methodological approach: This paper adopts a qualitative methodological approach, and it uses both primary and secondary sources. Primary sources are related to the original academic production of the Fascist period; secondary sources are the scientific literature, which was used to analyse and interpret the topic. Main findings: Business economics and accounting thinking were influenced by Fascism and corporatism. Unlike what has already been established in the literature, thanks to the study carried out, business economics was also influenced by philosophical thought. Originality: this paper contributes to the literature about accounting and Fascism by proposing research highlighting how Gentilean philosophy influenced and characterised fascist business economics. No publications investigate the influence of the Gentilean philosophy of actualism on Italian business economics during the Fascist period, posing this paper as an element of originality.