Among the talks at occasion of the Galois Bicentennial, one is about "Transalgebraic Theories". Unfortunately I found only this article describing that fascinating idea as " an extremely powerful 'philosophical' principle that some mathematicians of the XIXth century seem to be well aware of. In general terms we would say that analytically unsound manipulations provide correct answers when they have an underlying transalgebraic background." Do you know more?
Edit: This text tells a few words more (e.g. "This philosophy can be linked to Kronecker’s ”Judgendtraum” and Hilbert’s twelfth problem, which seems to have remained largely misunderstood.") and refers to a manuscript "Transalgebraic Number Theory". Has someone a copy?