This paper studies accounting controls in the design and production of the 787 aircraft project by Boeing Commercial Aircraft Group (BCAG). The literature strongly supports the role of accounting control systems in operationalizing de-integrated structures, acknowledging that such systems may become “hybrids” of accounting and technological practices. Hybrid processes are critical in operationalizing network forms and allowing products and technologies to be developed in “virtual” spaces. As accounting encounters hybrids (e.g., costing of product specifications, technological performance standards) it renders them calculable and measurable. Simultaneously, accounting becomes hybridized in interaction with other disciplines. Empirical findings from a case study revealed that accounting control practices used by Boeing on the 787 project closely intertwine with IT practices and design technology, suggesting significant “hybridization” of accounting practices with these fields.

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