The purpose of this commentary is to initiate discussion on the status
of research on the interface between management control, especially
management accounting, and information technology, and on how we could
proceed to understand this relationship and changes in it. The
commentary also points to the need for expanding the sphere of theories
and methodologies applied in the accounting information systems field,
if we want to explain and understand the complex and mutually
constitutive nature of the relationship, especially how new technologies
are actually designed and adapted to work in practice. The mainstream
tradition tends to largely ignore the design and implementation
processes and especially the struggles therein.