Professor Alan Lowe publishes regularly in academic journals across accounting, management and information systems.
Profesor Lowe is the editor of the British Accounting Review (BAR), a highly prestigious position within the British Accounting academy. The journal is an association journal of the British Accounting and Finance Association [BAFA].
Professor Lowe has an interest in interdisciplinary work and enjoys being involved in research across different disciplines. His focus has always been on real world investigation using mainly case research and interviews. This type of research offers excellent opportunities to add to our understanding of real world practices and management or accounting in action.
A qualitative researcher by training, Professor Lowe tends to focus on “what” and “how” type questions in his work. He emphasises social theory in order to provide explanations of issues in the context in question. This has typically been in the health sector, food manufacturing or financial services and private equity. He has focused on the role of technology such as accounting, management control and ERP systems on work practices to look for explanations of why we work in the way we do.
Current research and impact
Recently published research has included management control, enterprise resource planning, customer relationship management systems and internet reporting. This work has all been done using case studies and interpretive/qualitative methodology. Recent projects include due diligence in private equity, control systems in a food oil refinery and an international recruitment group based in The Netherlands and UK.
Professor Lowe also spends time working with recently completed PhD students and a number of projects with other co-authors. Current PhD projects he is involved in are:
- Islamic finance and banking and most particularly the socio-religious (ascetic) implication of Sharia compliance. We are using mainly organisation theories here including: sense making. Institutional work and organisational drift.
- Indonesian public sector audit. Here the focus is on institutional aspects in an extensive field study. The focus here again in primarily using organisation approaches based on theories of organisational paradox (Smith and Lewis, 2011).
- Management control in a process industry setting in Malaysia.
Professor Lowe has responsibilities beyond the School of Accounting as International HDR (doctoral) Convenor in the College of Business.
Within the School of Accounting his current focus in teaching is around management accounting, the connection between strategy and information systems and accounting.
He maintains a very strong interest in research and doctoral supervision and welcomes enquiries from potential research students.
- De Loo, I.,Lowe, A. (2017). "[T]here are known knowns ... things we know that we know": Some reflections on the nature and practice of interpretive accounting research In: Accounting, Auditing and Accountability Journal, 30, 1796 - 1819
- Lowe, A.,Loo, I.,Nama Venkateswwaralu, Y. (2016). Cutting the Gordian knot [?]: a response to Lukka and Vinnari (2014) In: Accounting, Auditing and Accountability Journal, 29, 305 - 316
- O'Grady, W.,Lowe, A. (2016). Management Control: The Influence of Cybernetics and the Science of the Unknowable In: Pioneers of Critical Accounting, Palgrave Macmillan, London, United Kingdom
- Wihantoro, Y.,Lowe, A.,Cooper, S.,Manochin, M. (2015). Bureaucratic reform in post-Asian crisis Indonesia: The Directorate General of Tax In: Critical Perspectives on Accounting, 31, 44 - 63
- Locke, J.,Lowe, A.,Lymer, A. (2015). Interactive data and retail investor decision-making: An experimental study In: Accounting and Finance, 55, 213 - 240
- Nama Venkateswwaralu, Y.,Lowe, A. (2014). The 'situated functionality' of accounting in private equity practices: A social 'site' analysis In: Management Accounting Research, 25, 284 - 303
- Tucker, B.,Lowe, A. (2014). Practitioners are from Mars; academics are from Venus?: An investigation of the research-practice gap in management accounting In: Accounting, Auditing and Accountability Journal, 27, 394 - 425
- Sharma, U.,Lawrence, S.,Lowe, A. (2014). Accountants as institutional entrepreneurs: Changing routines in a telecommunications company In: Qualitative Research in Accounting and Management, 11, 190 - 214
- Lowe, A.,Loo, I. (2014). The existential perversity of management accounting and control In: Management Control and Uncertainty, Palgrave Macmillan, United Kingdom
- Guilloux, V.,Locke, J.,Lowe, A. (2013). Digital business reporting standards: Mapping the battle in France In: European Journal of Information Systems, 22, 257 - 277
2 PhD Current Supervisions