This article responds to Miller and O'Leary's account of the reorganiz
ation of Caterpillar's Decatur plant. The first section explains how M
iller and O'Leary use specific discourse mechanisms and quote manageme
nt. The second section provides an alternative account which uses the
empirics to question management. A short concluding argument discusses
the implications for critical accounting research. (C) 1998 Elsevier
Science Ltd. All rights reserved.