http://www.salon.com/tech/htww/2006/10/08/matloff/index.html
Matloff also has an interesting theory as to the context of the report. The ACM, he says, is dominated by academic computing professionals. Computer science department chairs, he argues, are extremely alarmed at the decline in computer science enrollment. Declining enrollment means declining funding and power in the university rat race. So their motivation is to present the offshoring phenomenon as not destroying American IT jobs, because they don’t want students to be scared away from the discipline. Matloff even quotes an unnamed source who worked on the report as “saying that the atmosphere was such that anyone dissenting from the pro-outsourcing line was gently marginalized.” And finally, Matloff argues that in any case, a significant proportion of the “new” jobs are actually going to foreign workers in the U.S. who have received H1-B or L1 visas.