The author is grateful to Mark Dirsmith, Tim Fogarty, Karen Hooks, Jan Mouritsen, Marilyn Neimark, Dean Neu, Steve Sutton, and Paul Williams for their comments on earlier drafts of this and related papers. Please do not quote without permission.
All errors are the author's responsibility.
Yet research in accounting information systems offers little insight into the social, historical, and political underpinnings of these changes. By failing to locate phenomena in an appropriate social and historical context, this literature is incapable of grasping the significance of the upheavals in the managerial and accounting workplace.