NATHALIE JOLY is a senior lecturer in sociology at the Institute Agro Dijon and an associated researcher at the French National Institute for Research on Agriculture, Food and Environment (INRAE). FEDERICO D'ONOFRIO is Associate Professor at the Institute for Social and Economic History of the University of Vienna. FEDERICO D'ONOFRIO is Associate Professor at the Institute for Social and Economic History of the University of Vienna. NATHALIE JOLY is a senior lecturer in sociology at the Institute Agro Dijon and an associated researcher at the French National Institute for Research on Agriculture, Food and Environment (INRAE).

• 1. Introduction - Nathalie Joly and Federico D'Onofrio2. Accounting for Labour on Capitalist Farms in Eighteenth-century England - James D. Fisher3. The Estate Accountant and the Development of Manorial Accounting: The Rentmeister in Westphalia and the Rhineland - Friederike Scholten-Buschhoff4. The Advocacy and Use of Farm Accounts in Late Eighteenth- and Early Nineteenth-century England - R. W. Hoyle5. The Fantastic Accounts of the Large Farmers of Geneva in the Long Eighteenth Century - Fulgence Delleaux6. The Accounting Practices of Two Large French Farms in the Middle of the Nineteenth Century: the Farms of Adolphe Dailly - Laurent Herment 7. Women that Count: The Missing Link in the Modernization of Agriculture in Nineteenth-century France - Nathalie Joly 8. Did Farmers want to be 'Rational'? The Landøkonomiske Driftsbureau and the History of Danish Farm Accounting - Markus Lampe and Paul Sharp 9. The Intentional Spread of Farm Accountancy Offices in Switzerland and the Netherlands, 1890-1940 - Federico D'Onofrio10. Agricultural Book-keeping in Switzerland: Adaptations, Institutionalisation and its Impact on the Perception of Gender Roles on the Farm - Peter Moser11. Conclusion - Nathalie Joly and Federico D'Onofrio Bibliography Index

NATHALIE JOLY is a senior lecturer in sociology at the Institute Agro Dijon and an associated researcher at the French National Institute for Research on Agriculture, Food and Environment (INRAE). FEDERICO D'ONOFRIO is Associate Professor at the Institute for Social and Economic History of the University of Vienna. FEDERICO D'ONOFRIO is Associate Professor at the Institute for Social and Economic History of the University of Vienna. NATHALIE JOLY is a senior lecturer in sociology at the Institute Agro Dijon and an associated researcher at the French National Institute for Research on Agriculture, Food and Environment (INRAE).

• 1. Introduction - Nathalie Joly and Federico D'Onofrio2. Accounting for Labour on Capitalist Farms in Eighteenth-century England - James D. Fisher3. The Estate Accountant and the Development of Manorial Accounting: The Rentmeister in Westphalia and the Rhineland - Friederike Scholten-Buschhoff4. The Advocacy and Use of Farm Accounts in Late Eighteenth- and Early Nineteenth-century England - R. W. Hoyle5. The Fantastic Accounts of the Large Farmers of Geneva in the Long Eighteenth Century - Fulgence Delleaux6. The Accounting Practices of Two Large French Farms in the Middle of the Nineteenth Century: the Farms of Adolphe Dailly - Laurent Herment 7. Women that Count: The Missing Link in the Modernization of Agriculture in Nineteenth-century France - Nathalie Joly 8. Did Farmers want to be 'Rational'? The Landøkonomiske Driftsbureau and the History of Danish Farm Accounting - Markus Lampe and Paul Sharp 9. The Intentional Spread of Farm Accountancy Offices in Switzerland and the Netherlands, 1890-1940 - Federico D'Onofrio10. Agricultural Book-keeping in Switzerland: Adaptations, Institutionalisation and its Impact on the Perception of Gender Roles on the Farm - Peter Moser11. Conclusion - Nathalie Joly and Federico D'Onofrio Bibliography Index

NATHALIE JOLY is a senior lecturer in sociology at the Institute Agro Dijon and an associated researcher at the French National Institute for Research on Agriculture, Food and Environment (INRAE). FEDERICO D'ONOFRIO is Associate Professor at the Institute for Social and Economic History of the University of Vienna. FEDERICO D'ONOFRIO is Associate Professor at the Institute for Social and Economic History of the University of Vienna. NATHALIE JOLY is a senior lecturer in sociology at the Institute Agro Dijon and an associated researcher at the French National Institute for Research on Agriculture, Food and Environment (INRAE).

• 1. Introduction - Nathalie Joly and Federico D'Onofrio2. Accounting for Labour on Capitalist Farms in Eighteenth-century England - James D. Fisher3. The Estate Accountant and the Development of Manorial Accounting: The Rentmeister in Westphalia and the Rhineland - Friederike Scholten-Buschhoff4. The Advocacy and Use of Farm Accounts in Late Eighteenth- and Early Nineteenth-century England - R. W. Hoyle5. The Fantastic Accounts of the Large Farmers of Geneva in the Long Eighteenth Century - Fulgence Delleaux6. The Accounting Practices of Two Large French Farms in the Middle of the Nineteenth Century: the Farms of Adolphe Dailly - Laurent Herment 7. Women that Count: The Missing Link in the Modernization of Agriculture in Nineteenth-century France - Nathalie Joly 8. Did Farmers want to be 'Rational'? The Landøkonomiske Driftsbureau and the History of Danish Farm Accounting - Markus Lampe and Paul Sharp 9. The Intentional Spread of Farm Accountancy Offices in Switzerland and the Netherlands, 1890-1940 - Federico D'Onofrio10. Agricultural Book-keeping in Switzerland: Adaptations, Institutionalisation and its Impact on the Perception of Gender Roles on the Farm - Peter Moser11. Conclusion - Nathalie Joly and Federico D'Onofrio Bibliography Index