It is widely accepted that habits and premises tend to structure the activities and perceptions of organizational actors and that enterprises are not necessarily the product of deliberate design, but rather result from the persistence of practices. In other words, the worthwhileness of everyday practices are taken for• granted and reproduced, whereby particular modes of operating and structuring activities are continuously replicated. The legitimacy of particular organizational structures and procedures are then not entirely predication on conceptions of ration31 adaptation to constraints and opportunities facing enterprises, but become institutionalized through law, custom, professional ideologies, or doctrines of effective management. This is• perhaps one reason why many management accounting practices like budgeting, variance analysis, and overhead cost allocations are carried out within enterprises. The present replicates the past because the past represents what is legitimate. But much of this changed a few years ago, at least in some sectors of the global economy.