Pioneers of Critical Accounting

A Celebration of the Life of Tony Lowe

Jim Haslam, Prem Sikka, Jim Haslam, Prem Sikka

• Publisher: Palgrave Macmillan
• Year: 2016
• Print ISBN:
  9781137542113
• eBook ISBN:
  9781137542120
• Topic: Business
• Subtopic: Business Ethics
• Index: Business

This book celebrates the life and work of Tony Lowe, a pioneer of critical accounting. The authors elaborate on the fact that Tony Lowe regarded accounting as a moral and political practice rather than some dry technical phenomena because it has serious social consequences. The essays in the book are written by a global community of Tony's former colleagues and students and show the value of adopting interdisciplinary perspectives. The essays locate accounting and business practices in wider social, economic and political contexts to show that Tony's ideas had far reaching applications for regulation, corporation governance, accounting, auditing, the environment, corporate social responsibility, organisational accountability, gender, race, globalization and the functioning of the state. The book is suitable for undergraduate and postgraduate students, scholars and practitioners seeking to free themselves from the shackles of conventional views about accounting and business practices.

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Table of contents

• Cover
• Frontmatter
• Tony Lowe and the Interdisciplinary and Critical Perspectives on Accounting Project: Reflections on the Contributions of a Unique Scholar
• The Man Who Always Asked Why! The Reflexive Accounting of Tony Lowe
• Management Control: The Influence of Cybernetics and the Science of the Unknowable
• Organisational Effectiveness and Social and Environmental Accounting: Through the Past Darkly
• Thinking About Critical Methodology
• The “Sustainable Development” of a Critical Accounting Project
• A Brief Historical Appreciation of Accounting Theory? But Who Cares?
• Informings for Control and Emancipatory Interests in Accounting: New Reflections on the Intellectual Emancipation of Accounting and the Possibilities of Emancipatory Accountings
• Think Different: Accounting as a Systems Theorist—Gender, Race and Class
• A Critical Look at the IASB
• A Critical Analysis of the Balanced Scorecard: Towards a More Dialogic Approach
• Reimagining the Corporation: The Relevance of Legal, Economic and Political Imaginaries
• Big Four Accounting Firms: Addicted to Tax Avoidance
• Backmatter