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Accounting Historians Journal

Accounting -- Study and teaching; Accounting -- History

1981

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Four Schools Of European Accounting Thought, Vassilios P. Filios Jan 1981

Four Schools Of European Accounting Thought, Vassilios P. Filios

Accounting Historians Journal

A feature of the history of accounting thought is the existence of contending theories of accounts in continental Europe. Four schools of accounting thought developed and are here briefly examined.