Studies of early Australian accounting texts and their authors have yet to be augmented by examinations of the … subsequent specialist books which were written to guide accounting practice within specific domains, such as the pastoral and … mining industries. This study examines the contents, use, and influence of an early specialist pastoral accounting text …

We argue that Danish agriculture provides an ideal opportunity to understand how and why modern accounting emerged …, largely based on dairying, for which we present unique 'real time' data on the process of the development of accounting. We … observe that economic actors first argued for the introduction of modern accounting at a time of crisis during the Napoleonic …