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On the intellectual roots of critical accounting: A personal appreciation of Tony Lowe (1928–2014)

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  • Cooper, David J.

Abstract

Tony Lowe's publications are important contributions to the intellectual beginnings of critical accounting and a fitting memorial to his recent death. This, perhaps idiosyncratic, appreciation of these publications starts by discussing Tony's conceptualization of management control as a system, his experience in conducting empirical research in management control, his commitment to the practice of being an engaged and progressive academic, and finally his work with others on regulation.

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  • Cooper, David J., 2014. "On the intellectual roots of critical accounting: A personal appreciation of Tony Lowe (1928–2014)," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(4), pages 287-292.
    • Handle: RePEc:eee:crpeac:v:25:y:2014:i:4:p:287-292
    DOI: 10.1016/j.cpa.2014.04.001
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    1. Chiapello, Eve & Medjad, Karim, 2009. "An unprecedented privatisation of mandatory standard-setting: The case of European accounting policy," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(4), pages 448-468.
    2. Miller, Peter, 1990. "On the interrelations between accounting and the state," Accounting, Organizations and Society, Elsevier, vol. 15(4), pages 315-338.
    3. Ball, Amanda & Craig, Russell, 2010. "Using neo-institutionalism to advance social and environmental accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(4), pages 283-293.
    4. Richard Laughlin, 2014. "Tony Lowe and the Interdisciplinary and Critical Perspectives on Accounting Project," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 27(5), pages 766-777, June.
    5. Puxty, A. G. & Willmott, Hugh C. & Cooper, David J. & Lowe, Tony, 1987. "Modes of regulation in advanced capitalism: Locating accountancy in four countries," Accounting, Organizations and Society, Elsevier, vol. 12(3), pages 273-291, April.
    6. A. M. Tinker & E. A. Lowe, 1978. "Some Empirical Evidence Related To The Case Of The Superordinate Integrator," Journal of Management Studies, Wiley Blackwell, vol. 15(1), pages 88-105, February.
    7. Eve Chiapello & Karim Medjad, 2009. "An unprecedented privatisation of mandatory standard-setting: The case of European accounting policy," Post-Print hal-00466513, HAL.
    8. Zhang, Guohua & Boyce, Gordon & Ahmed, Kamran, 2014. "Institutional changes in university accounting education in post-revolutionary China: From political orientation to internationalization," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(8), pages 819-843.
    9. E. A. Lowe & J. M. McInnes, 1971. "Control In Socio‐Economic Organizations: A Rationale For The Design Of Management Control Systems, (Section I)," Journal of Management Studies, Wiley Blackwell, vol. 8(2), pages 213-227, May.
    10. Lowe, E. A. & Puxty, A. G. & Laughlin, R. C., 1983. "Simple theories for complex processes: Accounting policy and the market for myopia," Journal of Accounting and Public Policy, Elsevier, vol. 2(1), pages 19-42.
    11. E. A. Lowe, 1971. "On The Idea Of A Management Control System: Integrating Accounting And Management Control," Journal of Management Studies, Wiley Blackwell, vol. 8(1), pages 1-12, February.
    12. McKernan, John Francis, 2011. "Deconstruction and the responsibilities of the accounting academic," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(7), pages 698-713.
    13. Lowe, E A & Shaw, R W, 1970. "The Accuracy of Short-Term Business Forecasting: An Analysis of a Firm's Sales Budgeting," Journal of Industrial Economics, Wiley Blackwell, vol. 18(3), pages 275-289, July.
    14. Berry, A. J. & Capps, T. & Cooper, D. & Ferguson, P. & Hopper, T. & Lowe, E. A., 1985. "Management control in an area of the NCB: Rationales of accounting practices in a public enterprise," Accounting, Organizations and Society, Elsevier, vol. 10(1), pages 3-28, January.
    15. Cooper, Christine & Coulson, Andrea B., 2014. "Accounting activism and Bourdieu's ‘collective intellectual’ – Reflections on the ICL Case," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(3), pages 237-254.
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    2. Gendron, Yves, 2018. "On the elusive nature of critical (accounting) research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 50(C), pages 1-12.
    3. Chiapello, Eve, 2017. "Critical accounting research and neoliberalism," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 47-64.
    4. Brown, Judy, 2017. "Democratizing accounting: Reflections on the politics of “old” and “new” pluralisms," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 20-46.
    5. Gilbert, Christine & Everett, Jeff, 2023. "Resistance, hegemony, and critical accounting interventions: Lessons from debates over government debt," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 97(C).
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    7. Morales, Jérémy & Sponem, Samuel, 2017. "You too can have a critical perspective! 25 years of Critical Perspectives on Accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 149-166.

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