This paper illuminates materiality features during experimentation with central government accounting in Norway. Data was collected using observations, interviews, informal conversations and documents. We found that materiality was constrained by numerous factors, including: time, disagreement, coordination and communication difficulties, actors’ background, standardizing and thinking ahead. Moreover, a mixture of theoretical accounting approaches and construction forms was found, indicating a hybridization‐based experimentation and materiality construction. Therefore, construction came about as an effect; materiality was often constructed implicitly, and not aligned with its defined elements. Finally, we comment on associated implications for accounting complexity and endeavors to make accounting changes.