This study has attempted to illuminate the enabling potential
of accounting by revealing its performance in a
state-engineered, nationwide project to address the plight
of small farmers in the US during the 1930s and 1940s. It
has also sought to augment the sparse critical literatures
on the history of accounting in the US, rural society and
poverty alleviation. The paper contrasts with previous historical
studies which report the application of accounting
technologies in the subjugation or exploitation of specific
populations. Its findings also suggest that agricultural-rural
arenas may be the site of innovative ventures in
accounting.