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

David J. Cooper*

*Corresponding author for this work

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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. (C) 2014 Elsevier Ltd. All rights reserved.

Original languageEnglish
Pages (from-to)287-292
Number of pages6
JournalCritical Perspectives on Accounting
Issue number4-5
Publication statusPublished - Jul 2014


  • Tony Lowe
  • critical accounting
  • systems theory
  • management control
  • accounting regulation
  • academic responsibilities

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