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Keywords: Marchi
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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
...-political context enabled the formation of a counter-discourse which supported the rise of original Italian theory, led by the work of Francesco Marchi. Research limitations/implications The paper shows how accounting theories and their success are intimately linked to dominant discourses in a society...
