Why do we need a theory of implementation?

The received view of computation is methodologically bifurcated: it offers different accounts of computation in the mathematical and physical cases. But little in the way of argument has been given for this approach. This article rectifies the situation by arguing that the alternative, a unified account, is untenable. Furthermore, once these issues are brought into sharper relief we can see that work remains to be done to illuminate the relationship between physical and mathematical computation.