Purpose – The purpose of this paper is to reflect on the life of Tony Lowe, Emeritus Professor of Accounting and Financial Management at the University of Sheffield, who died on 5 March 2014. It celebrates Tony Lowe’s considerable direct contributions to accounting knowledge and, possibly more significantly, his indirect contribution through his enabling of a range of those associated wi…
Keywords Accounting, Accounting theory Abstract Defines critical accounting in the context of the 1998 APIRA conference. Discusses papers presented at the conference which extend the debate in this area ± theory and methodology; societal dimensions; organizational dimensions; and, engagement, evaluation and change.
There would be few today that would dispute that empirical research in accounting is of central importance. Yet it is interesting to note that, as Mattessich (1980) points out, this centrality is of recent origin. It is only in the 1970s that this shift in accounting research gained centre stage. Prior to this time “normative” thinking and theorizing was paramount. The reason for this shift…
Purpose – The purpose of this paper is to provide an analysis of the paper entitled “Towards a paradigmatic foundation for accounting practice” by Nørreklit, Nørreklit and Mitchell as a way to open a debate about whether a “paradigm of accounting practice” exists and, if so, the nature of the methodological approach that would be needed to discover its nature. Design/methodology…