How can service processes be better captured in management research? This paper critiques existing theoretical constructs of organizational technology used in contingency research, particularly in management accounting and control. It argues that these constructs fail to fully represent the open systems nature of service processes. The study attempts to reassess the conceptualization of service technology and applies it to responsibility accounting within professional services, exploring implications for core elements such as hierarchical control and performance measure controllability. Using a public sector dental practice as an empirical context, the paper confronts theoretical concepts with real-world applications. Based on empirical findings and previous research, the paper culminates in a contingency framework that links responsibility accounting to modified service technology constructs. This framework offers research propositions to enhance understanding and application in service-oriented contexts, contributing to a more nuanced and effective approach to responsibility accounting.