I think what you really want to do is reshape your data so that it lists it in this format: Year, Account, Description
Then you want to Append the data (not merge it) to create a narrow but longer table. If you really want your years in different columns (not a good practice for Pivot Table source data), you can always use Power Query to Pivot it. (Although I would do it with an Excel PivotTable.)
The merge features go horizontally. You might be able to get there with a full outer join, but you enter the issue of many to many join results, which is not a good thing.
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