On the intellectual roots of critical accounting: A personal appreciation of Tony Lowe (1928–2014) |
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| Institution: | 1. Faculté des sciences de l’administration, 2325, rue de la Terrasse, Université Laval, Québec City, Québec, Canada G1V 0A6;2. Faculté des sciences de l’administration, 2325, rue de la Terrasse, Local 6224, Université Laval, Québec City, Québec, Canada G1V 0A6;3. Faculté des sciences de l’administration, 2325, rue de la Terrasse, Local 1543, Université Laval, Québec City, Québec, Canada G1V 0A6 |
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| 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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| Keywords: | Tony Lowe critical accounting systems theory management control accounting regulation academic responsibilities |
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