Computer science research is different from these more traditional disciplines. Philosophically it differs from the physical sciences because it seeks not to discover, explain, or exploit the natural world, but instead to study the properties of machines of human creation. In this it as analogous to mathematics, and indeed the "science" part of computer science is, for the most part mathematical in spirit. But an inevitable aspect of computer science is the creation of computer programs: objects that, though intangible, are subject to commercial exchange.
Reflections on Software Research (1984)