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

David J. Cooper

CRITICAL PERSPECTIVES ON ACCOUNTING, 2014, vol. 25, issue 4, 287-292

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.

Keywords: Tony Lowe; critical accounting; systems theory; management control; accounting regulation; academic responsibilities (search for similar items in EconPapers)
Date: 2014
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CRITICAL PERSPECTIVES ON ACCOUNTING is currently edited by Marcia Annisette, Christine Cooper and Yves Gendron

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Handle: RePEc:eee:crpeac:v:25:y:2014:i:4:p:287-292