Pioneers of Critical Accounting

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.

Autorentext

Jim Haslam is Professor of Accounting, Governance and Society at the University of Sheffield, UK. His career in academia now spans over thirty years. He has published widely in several leading journals and is joint author (with Sonja Gallhofer) of Accounting and Emancipation: Some Critical Interventions.

Prem Sikka is Professor of Accounting at the University of Essex, UK. He has advised and given evidence to parliamentary committees. He holds the Working for Justice Award from Tax Justice Network, Accounting Exemplar Award from the American Accounting Association and the Lifetime Achievement Award from the British Accounting and Finance Association and PQ Magazine.

Zusammenfassung

This book celebrates the life and work of Tony Lowe, a pioneer ofcritical accounting. The authors elaborate on the fact that Tony Lowe regardedaccounting as a moral and political practice rather than some dry technicalphenomena because it has serious social consequences. The essays in the bookare written by a global community of Tony's former colleagues and students andshow the value of adopting interdisciplinary perspectives. The essays locateaccounting and business practices in wider social, economic and politicalcontexts to show that Tony's ideas had far reaching applications forregulation, corporation governance, accounting, auditing, the environment,corporate social responsibility, organisational accountability, gender, race,globalization and the functioning of the state. The book is suitable forundergraduate and postgraduate students, scholars and practitioners seeking tofree themselves from the shackles of conventional views about accounting andbusiness practices.

Inhalt

Chapter 1) Introduction; Jim Haslam and Prem Sikka.- Chapter 2) Tony Lowe and the Interdisciplinary and Critical Perspectives on Accounting Project: Reflections on the Contributions of a Unique Scholar; Richard Laughlin.- Chapter 3) The Man Who Always Asked Why: The Reflexive Accounting of Tony Lowe; Kerry Jacobs.- Chapter 4) Revisiting control system concepts: Contingency, cybernetics and the science of the unknowable; Winnie O'Grady and Alan Lowe.- Chapter 5) Organisational Effectiveness and Social and Environmental Accounting: Through the past darkly; Rob Gray, Aideen O'Dochartaigh and Clemence Rannou.- Chapter 6) Thinking About Critical Methodology; Robin Roslender.- Chapter 7) The sustainable development of a critical accounting project; Jesse Dillard.- Chapter 8) A brief historical appreciation of accounting theory? But who cares?; Michael Gaffikin.- Chapter 9) Informings for Control and Emancipatory Interests in Accounting: New Reflections on the Intellectual Emancipation of Accounting and the Possibilities of Emancipatory Accountings; Jim Haslam.- Chapter 10) Think Different: Accounting as a Systems Theorist: Gender, Race and Class; Cheryl R. Lehman.- Chapter 11) A Critical Look at the IASB; Geoff Whittington; A Critical Analysis of the Balanced Scorecard: Towards a More Dialogic Approach; David Cooper and Mahmoud Ezzamel; Chapter 12) Re-imagining The Corporation: The Relevance of Legal, Economic and Political Imaginaries; Hugh Willmott and Jeroen Veldman; Chapter 13) Big Four Accounting Firms: Addicted to Tax Avoidance; Prem Sikka.