Kent Business School’s Dr Michele Bigoni, Senior Lecturer in Accounting has spoken on Accounting and Irrational Decision Making in a new Think Kent video.
Dr Michele Bigoni’s major field of interest is accounting history, where he explores how accounting can be a tool in the exercise of state power. His recent Think Kent video entitled ‘Accounting and Irrational Decision Making’ explores how Italian Fascism sought to enlist the Alla Scala Opera House as a weapon of propaganda.
The lecture also examines the regime’s use of accounting documents in the case of the Alla Scala Opera House to ensure the institution was fully committed to spreading a Fascist message. This contrasts the traditional view of accounting as a neutral, value-free technique whose only aim is to secure efficiency and rational decision-making.
“I have chosen the topic because I believe it could have been interesting to both an accounting and non-accounting audience. I was hoping to focus on something new and attractive, which would have helped me to demonstrate that accounting is not necessarily concerned with money, but can work as a means to exercise power in less obvious and unseen ways.”- Dr Michele Bigoni