[33W]

My understanding is accounting - furniture is depreciated or amortized at a different rate than offices, and it is beneficial to the bean counters.

[kawsper]

The book Peopleware call these people the `Furniture Police`: http://javatroopers.com/Peopleware.html#Chapter_7

[shmerl]

Reduced productivity will bite it from the other end. Shouldn't accounting worry about that too?

[khuey]

Accounting doesn't worry about what they can't measure.