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Keywords: Degrange
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Journal Articles
Discourse, counter-discourse and the evolution of accounting theory in 19th-century Italy
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Accounting, Auditing & Accountability Journal (2026) 39 (1): 29–63.
Published: 30 October 2025
.... Findings Before Italian unification, when the country was under the influence of foreign powers, procedures for the control of discourse ensured that French theory, especially Edmond Degrange's “five accounts theory” was dominant. This changed with the unification of Italy, when the transformed socio...
