Astronomy does not often appear in the socio-political and economic history of nineteenthcentury Britain. Whereas contemporary literature, poetry and the visual arts made significant reference to the heavens, the more earthbound arena of finance seems an improbable place to encounter astronomical themes. This paper shows that astronomical practice was an important factor in the emergence of what can be described as an accountant's view of the world. I begin by exploring the senses of the term ‘calculation’ in Regency England, and then seek to reveal how the dramatic growth of vigilance in science, the organization and control of labour, and the monitoring of society and the economy drew upon and informed this disciplined numerical technique. Observations in all these areas could only be trusted if correctly reduced through a single system of calculation assisted by a group of standardized tables and division of mental labour. Within this setting the stellar economy provided an object that was seemingly ordered and law-like and therefore predictable through a powerful combination of techniques.

The presence or absence of scientific research in productive organizations is a subject of professional concern to the scientific and engineering community, and of wider interest to political agencies in the United Kingdom. This paper will explore aspects of the economic visibility of scientific practices in productive organizations:how, by whom, and in what contexts research and development practices have been constructed, monitored, and disseminated as economic statistices within and beyond the modern industrial enterprise. The paper will focus on the construction of scientific practices as accounting and economic signifiers within their organizational context:the growth of mechanisms for the connection fo scientific practices to economic calculations. How companies account for R&D has been elevated by particular government agencies through the accountancy bodies, as a way of forging a relationship between economic calculation and the scientific practices of U.K.companies.

while reconizing that public sector research has long been managed by a wide variety of practices and techniques, this paper concentrates on the increasingly important role that patents are playing in the management and regulation of public sector research. It argues that as a specific form of technology, patents play a significant and growing role in facilitating the management of the scientific object and can also be seen as a particular instance of governmentality. More specifically, it argues that patents have had an important impact on the culture and political ecomomy of science. In this sence patents can be seen not only as a legal regime that provides limited property rights over technical information but also as a sophisticated tool of discipline and control that is used to regulate and manage public sector research. The paper suggests that with the increasing use of patents as a means of governing science, we are witnessing the growing juridification of science, the intervention of the law into an arena it hitherto largely ignored.

This introductory essay describes some intellectual intersections between the history and sociology of science and the history and sociology of accounting. These intersections suggest a potential field of inquiry that concerns itself explicitly with science and economic calculation, a potential that is partly realized in the essays that follow. It is possible to describe a broad shift from concerns for the scientific credentials of accounting to a recognition of the constitutive role that accounting plays for science. In other words the so-called cultural hegemony of the scientist is giving way to that of the accountant. This shift has a number of loosely related but complementary elements. The first is to be found in some recent historical work that links ideals of scientific objectivity to administrative and political values. A second element is a body of work that is critical of theorydominant approaches to experiment and concerns itself with laboratory practice in social context. A third element is an emerging interest in the economics of science. I argue that such a program is weak where it abstracts from processes of economic calculation, and this suggests the fourth element: a contextual approach to economic calculation to be found in sociologically informed accounting research. In the light of these four elements, the essay concludes by considering directly the implications of accounting for science, particularly given recent initiatives to make science more accountable.

This paper argues that science and technology studies need to adopt a much wider view of what counts as a laboratory. The factory, it is suggested, is as much a site of invention and intervention as the laboratory. As a site for the government of economic life, the factory is a laboratory par excellence. One particular factory is studied — the Decatur, Illinois, plant of Caterpillar Inc. — as it is rethought and remade in accordance with ideals of cellular manufacturing, Just-In-Time systems, customer-driven manufacturing, and competitor benchmarking. But it is not just the changes at the factory itself that are studied. The paper analyzes the linkages and relays between the redesign of a particular manufacturing plant and the plethora of calls for a revitalization of North American manufacturing industry and a new form of economic citizenship. The paper examines the remaking of a factory as an assemblage, a historically specific and temporarily stabilized complex of relations among ways of problematizing the factory in a multiplicity of locales. There are four steps to the changes analyzed here: a problematizing of the factory at the level of North American manufacturing as a whole in the 1980s; a problematizing of the notion of competitiveness at Caterpillar Inc, through the calculative practices of competitor benchmarking and related expertises; a diagraming of the ideal factory in systems terms; and the embedding of notions of the product, of competitiveness, and of a new economic citizenship in the “Assembly Highway” at the Decatur plant. Rethinking the factory took place within this assemblage of relations, rether than at any one site