This article revisits and reassesses the evolution of Italian capitalism during the so called “economic miracle” (1950–1973). Using original sources, it analyzes how the average small, private firm, representing the vast majority of Italian businesses at the time, struggled to fully develop, grow, and modernize. The paper identifies the main source of the problem in a set of inefficient (or poorly-enforced) laws and regulations that allowed firms to remain competitive, and business owners to extract resources out of them, using a wide variety of borderline strategies. This article also claims that accountants (commercialisti) had a key role in implementing these strategies.
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|Titolo:||Reassessing the Italian “Economic Miracle”: Law, Firms’ Governance, and Management, 1950-1973|
|Appare nelle tipologie:||1.1 Articolo in rivista|