Pioneers of Critical Accounting A Celebration of the Life of Tony Lo

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 s

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A Celebration of the Life of Tony Lowe

Edited by Jim Haslam and Prem Sikka

Pioneers of Critical Accounting

Jim Haslam • Prem Sikka Editors

Pioneers of Critical Accounting A Celebration of the Life of Tony Lowe

Editors Jim Haslam University of Sheffield United Kingdom

Prem Sikka University of Essex United Kingdom

ISBN 978-1-137-54211-3 ISBN 978-1-137-54212-0 DOI 10.1057/978-1-137-54212-0

(eBook)

Library of Congress Control Number: 2016941857 © The Editor(s) (if applicable) and The Author(s) 2016 The author(s) has/have asserted their right(s) to be identified as the author(s) of this work in accordance with the Copyright, Designs and Patents Act 1988. This work is subject to copyright. All rights are solely and exclusively licensed by the Publisher, whether the whole or part of the material is concerned, specifically the rights of translation, reprinting, reuse of illustrations, recitation, broadcasting, reproduction on microfilms or in any other physical way, and transmission or information storage and retrieval, electronic adaptation, computer software, or by similar or dissimilar methodology now known or hereafter developed. The use of general descriptive names, registered names, trademarks, service marks, etc. in this publication does not imply, even in the absence of a specific statement, that such names are exempt from the relevant protective laws and regulations and therefore free for general use. The publisher, the authors and the editors are safe to assume that the advice and information in this book are believed to be true and accurate at the date of publication. Neither the publisher nor the authors or the editors give a warranty, express or implied, with respect to the material contained herein or for any errors or omissions that may have been made. Cover image © Christina Bollen / Alamy Stock Photo Printed on acid-free paper This Palgrave Macmillan imprint is published by Springer Nature The registered company is Macmillan Publishers Ltd. London

To Thildy and the Lowe Family

Foreword

As one of his former graduate students whose entire academic career benefited from the foundations he laid, I am honoured to have been invited to contribute a Foreword to this Festschrift in recognition of Tony Lowe’s major contributions to Accounting. In 1971, when Ernest Anthony Lowe (1928–2014) was appointed as the first Professor of Accounting and Financial Management (his choice of title) at the University of Sheffield, Accounting was not taught in most universities in the UK, and much of the Accounting that was taught (not only in the UK) was based on the premise that accounting is what accountants do. In other words, it was seen by many that the technical aspects of accounting practice should provide the core under-pinning of the Accounting curriculum, and little thought was given to theorising about Accounting as a basis for: • evaluating the adequacy of accounting practice as a step towards improving it; • contextualising Accounting within organisational or societal frames of reference; • considerin