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.

中文翻译：

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重新评估意大利的“经济奇迹”：1950-1973 年的法律、公司治理和管理

本文重新审视并重新评估了意大利资本主义在所谓的“经济奇迹”（1950-1973）期间的演变。使用原始资料，它分析了代表当时绝大多数意大利企业的普通小型私营公司如何努力充分发展、成长和现代化。该论文在一系列低效（或执行不力）的法律法规中确定了问题的主要根源，这些法律法规允许公司保持竞争力，并允许企业主使用各种边界策略从中提取资源。这篇文章还声称会计师 (commercialisti) 在实施这些策略方面发挥了关键作用。