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The shop, the factory, the office: these appear, to the popular imaginary, as natural sites for accounting, and for accountants. They are the places where accounting is usually said to be invented and practised, the places where accounting sustains business. The shop stands for commerce, which reportedly saw the emergence of double-entry bookkeeping in the so-called 'commercial revolution' of the early-modern times. The factory stands out as the chief target of management accounting from the nineteenth century and its 'industrial revolution'. The office is where accounting clerks work, but also itself an object of productive accountability in the 'service economy' of the twentieth century. The farm, on the contrary, seems like a distant, almost exotic site for accounting. Who would ever picture the accountant in the fields? This impression is the consequence of a long-standing and more general historiographical bias in the study of agriculture. It is not just agricultural lands that were enclosed in the latemodern period; scholarship on agriculture was also a victim of enclosure. Even

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