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This study analyses factory accounting textbooks written by Polish authors in the nineteenth century. Although at that time Poland was divided and annexed by three countries (Russia, Prussia, and Austria) and the development of industry took place under foreign rule, commercial education continued, and accounting textbooks were published in Polish despite the restrictions imposed by the partitioning powers. Based on an overview of the content of 13 handbooks, the article answers several research questions. They relate to, among others, the authors and where these works were published and to the methods of record-keeping and cost calculation recommended by these authors for nineteenth-century manufacturing enterprises. The article presents the handbooks as a manifestation of the "organic work" of their authors in the socioeconomic context of a country without its own state. It contributes to the current literature on resistance to an empire through accounting.