Book excerpt: First Published in 1997. Set in colonial Australia, this explanatory, investigative study examines the dimensions of accounting information prepared for pastoral industry engagement in the Western District of Victoria during 1836-1900 and the local, time-specific environmental factors which shaped these dimensions. Based on examinations of surviving business records, the study provides evidence of the structure and usage of pastoral accounting information in an unregulated financial reporting environment. As an interpretive historical study, it attempts to provide explanations of the accounting practices observed.