Siting the Accounting Problematic: Towards an Intellectual Emancipation of Accounting

Reflections on the Interdisciplinary Perspectives on Accounting Project

“…There is evidence of an interest in management control systems (Lowe & Tinker, 1977a), and in the possible purchase of sociological contingency theory (Tinker & Lowe, 1978). However, in Lowe and Tinker (1977b), it is the methodology of accounting itself that is subjected to critical scrutiny. They describe the aims of their paper as .…”

Of Messiness, Systems and Sustainability: Towards a More Social and Environmental Finance and Accounting

“…1, Gray, 1990. The in¯uence has also been indirect in that one of the most seminal in¯uences in academic accounting and ®nance has been the`Shef®eld School' who, themselves, were much in¯uenced by systems theory (see, e.g., Lowe & McInnes, 1971;Lowe & Tinker, 1977;Lowe et al, 1983).…”

A Rationale for Corporate Social Reporting: Theory and Evidence From Organizational Research

“…The performance measures used in any social reporting system are derived from a particular view of the role and function of the corporation in society (Lowe and Tinker, 1977). Sometimes this wide view is made explicit in a reporting scheme.…”

“…These terms define the F-set in Figure 2. In order to explain and predict the F-set's content, it is necessary to show how a corporate environment is structured (Lowe and Tinker, 1977).…”