Accounting for colonial domination in Liberal and Fascist Italy, 1912–1941

This article addresses the role played by accounting in the government of the Italian colonies of Africa during the Liberal and Fascist periods. Drawing upon the work of Foucault, Scott and Said and their understandings of governmentality and colonialism, and using a wide range of primary sources, the article contributes to the accounting history literature by showing how calculative practices in the form of colonial budgets and regular censuses of the population helped the Italian government to control activities in its colonies. The article shows how accounting practices evolved under different political regimes in the achievement of different programmes of government. It also offers evidence of the ways in which accounting can be mobilised to enable penetrating interventions in the lives of indigenous populations.