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.
Filios, Vassilios P.
"Four schools of European accounting thought,"
Accounting Historians Journal: Vol. 8
, Article 5.
Available at: https://egrove.olemiss.edu/aah_journal/vol8/iss2/5