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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.

Suggested Citation

  • 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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    References listed on IDEAS

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    1. 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.
    2. 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.
    3. 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.
    4. 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.
    5. 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.
    6. 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.
    7. Miller, Peter, 1990. "On the interrelations between accounting and the state," Accounting, Organizations and Society, Elsevier, vol. 15(4), pages 315-338.
    8. Eve Chiapello & Karim Medjad, 2009. "An unprecedented privatisation of mandatory standard-setting: The case of European accounting policy," Post-Print hal-00466513, HAL.
    9. McKernan, John Francis, 2011. "Deconstruction and the responsibilities of the accounting academic," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(7), pages 698-713.
    10. 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.
    11. 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.
    12. 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.
    13. 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.
    14. 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.
    15. 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.
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    2. Murphy, Tim & O’Connell, Vincent, 2017. "Challenging the dominance of formalism in accounting education: An analysis of the potential of stewardship in light of the evolution of legal education," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 44(C), pages 1-29.
    3. 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.
    4. 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).
    5. Carnegie, Garry D. & McBride, Karen M. & Napier, Christopher J. & Parker, Lee D., 2020. "Accounting history and theorising about organisations," The British Accounting Review, Elsevier, vol. 52(6).
    6. Gendron, Yves, 2018. "On the elusive nature of critical (accounting) research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 50(C), pages 1-12.
    7. 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.

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