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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.

Intro -- Title Page -- Dedication -- Foreword -- Chapter 1: Unexpected Introductions -- Section 1: The Breaks -- Chapter 2: The Big Deal of Small Beginnings -- Chapter 3: Oceans Apart -- Chapter 4: Launching Out -- Chapter 5: Convenience and Tragedy -- Chapter 6: New Directions -- Section 2: Reflections -- Chapter 7: What Really Matters -- Chapter 8: Politics -- Chapter 9: Athletics and Business -- Chapter 10: Community and Philanthropy -- Chapter 11: Piloting the Highs and Lows -- Photographs -- Afterword: In Others' Words -- Acknowledgements -- About the Authors -- Copyright.

This book celebrates the life and work of Tony Lowe, a pioneer of critical accounting. The essays locate accounting and business practices in wider social, economic and political contexts to show that Tonys 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

This study explores the extent to which designs for accounting change and accounting colonization can be absorbed through a devious compliance/implementation that deflects new interpretive schemes. To do so, it conducts an in-depth analysis of two contrasting Nigerian public service organizational cases, in which there was an ostensible search for improvements in financial governance. While one of the cases indicates how accounting colonization involved change through an ostensibly coercive accounting design, the other case organization employed budget assurances to deliver public service consistent with an ostensibly more emancipatory design. In both cases, instrumental compliance with the accounting design did not occur during implementation as a devious compliance took hold. Consequently, the delivery of priorities was not exactly as intended. This study contributes to the theorising of emancipatory/oppressive accounting, including vis-à-vis accounting colonization, by providing evidence of both the coercive and emancipatory dimensions of accounting design in this context. In addition, it highlights the relevance of a closely observed and nuanced approach to analysing accounting in action, which is of significant importance to policy-makers and other social actors.

We draw upon the critical accounting literature to theorise what we see here as an accounting mobilisation and functioning in context. The manifestation entails ostensibly a progressive transparency and accountability and merits critical attention vis-à-vis concerns to better link accounting with the common good. We here find Gallhofer et al. (2015) and Gallhofer & Haslam (2017), with their appreciation of 'emancipatory' dimensions of accounting and how accounting can become 'more (or less) emancipatory', a useful framing, especially if, informed by critical studies that have problematised dimensions of transparency and accountability systems, their notions of the complex and multifaceted ambivalence of accounting systems are elaborated more explicitly vis-à-vis transparency and accountability. We focus upon the UK's implementation of Chapter 10 of the EU's Accounting Directive (and the equivalent Transparency Directive provisions), which is ostensibly progressive legislation prescribing Reports on Payments to Governments. Our empirical study indicates both progressive and problematic dimensions of the accounting and its dynamics in context, extending theoretical appreciation including for praxis.

We are concerned in this report to review and discuss aspects of the Reports submitted in line with the Payments to Governments Regulations. We consider the process of transposition of this Accounting Law into UK law and the early implementation or operationalization of this law in the UK. Recommendations drawn from the study will be useful for Publish What You Pay (PWYP) and other interested stakeholders in communications with government, regulators and standard setters and in general campaign activity. This is the commissioned report for Publish What You Pay.

We are concerned to review and discuss aspects of the Reports submitted in line with the Payments to Governments Regulations. We consider the process of transposition of this EU Accounting Law into UK law and the early implementation or operationalization of this law in the UK. Recommendations drawn from the study are intended to be of use to a variety of stakeholders who may input into the upcoming government consultation on these regulations.