Professor Alan Lowe

Accounting Group 

Alan Lowe

Position: Professor of Accounting
Role: Head of Group
Email: a.d.lowe@aston.ac.uk
Phone: +44(0)121 204 3370
Room: ABS422

Professor Lowe's Inaugural Lecture on Accounting and Transparency in December 2011.
  • University of Waikato   Phd 1998

  • University of Manchester  MA(Econ) 1983-1985

  • Manchester Metropolitan University BA(Hons) Business Studies 1975 (2.i)

My research interests include the impact on management accounting systems of changes in management philosophies, methods of performance measurement, the impact of accounting information systems, issues related to the management of intellectual capital and the application of qualitative research methodologies. 
  • Member of the Chartered Institute of Management Accountants (UK). [CIMA]
  • Member -Accounting and Finance Association of Australia and New Zealand (AFAANZ)
  • Member - British Accounting Association (BAA)

Recent publications have appeared in:  Accounting Organizations and Society, Accounting Auditing and Accountability Journal, British Accounting Review, Critical Perspectives on Accounting, Journal of Organizational Change Management, Management Accounting Research, Organization Studies, and Policy Studies.

Selected Publications

  • Veronique Guilloux. Joanne Locke and Alan Lowe. Digital business reporting standards: mapping the battle in France, European Journal of Information Systems, (forthcoming, 2012).

  • Ivo De Loo and Lowe Alan. Author-itative interpretation in understanding accounting practice through case research, Management Accounting Research, 23:1, 3-16, 2012.

  • Locke, Joanne and Lowe Alan. Calculative technologies and accountability: the SEC’s interactive data project, Critical Perspectives on Accounting (forthcoming, 2012). 

  • Locke, Joanne and Lowe, Alan. Process Flowcharts: Malleable visual mediators of ERP implementation, in Francois-Régis Puyou, Paolo Quattrone, Chris McLean, and Nigel Thrift (eds) Imagining Organizations; Performative Imagery in Business and Beyond, Routledge, 2011.

  • Ivo de loo and Lowe Alan. Mixed methods research: don’t – “just do it”, Qualitative Research in Accounting & Management, 8:1, 22-38, 2011.

  • Manochin Melina, Brignall Stan, Lowe Alan and Howell Claire. Visual modes of governmentality: traffic lights in a housing association, Management Accounting Research 22 (2011) 26-35.

  • Locke, Joanne, Lymer, Andy and Lowe Alan. Digital reporting options for Europe: A study of interactive data from the perspective of non-professional investors, ICAEW, 106 pages, (2010).

  • Sharma, Umesh. Lawrence, Stewart and Lowe Alan. Institutional Contradiction and Management Control Innovation: A field Study of Total Quality Management Practices in a Privatised Telecommunication Company, Management Accounting Research 2010, 21:4, 251–264.

  • Locke, Joanne, Lymer, Andy and Lowe Alan. Digital reporting options for Europe: A study of interactive data from the perspective of non-professional investors, ICAEW, 15 pages, 2009.

  • Locke, J. and Lowe A. Enterprise resource planning and the post bureaucratic organization: ‘Formalization’ as trust in the system versus ‘solidarity’ as trust in individuals, Information Technology & People, Vol. 21, No. 4, 375–400, 2008.

  • Locke, Joanne. and Lowe Alan. Evidence and implications of multiple paradigms in accounting knowledge production, European Accounting Review 2008.

  • Locke, Joanne. and Lowe Alan. XBRL: An (Open) Source of Enlightenment or Disillusion? European Accounting Review, Vol. 16, No. 3, 585-623, 2007.

  • Lowe Alan. and McIntosh, Andrea. Knowledge Management in a New Zealand Tree Farming Company: Ambiguity and Resistance to the 'Technology Solution', Journal of Organisational Change Management, 2007, 20(4): 539-558.

  • Locke, Joanne. and Lowe Alan. A Biography: Fabrications in the life of an ERP package, Organization Volume 2007, 14(6): 793-814.

  • Lowe Alan and Koh, Bryan. Inscribing the Organization: Representations in Dispute between Accounting and Production, Critical Perspectives on Accounting 2007, 18: 952-974.

  • Lowe Alan. and Locke, Joanne. Constructing an 'efficient frontier' of accounting journal quality, British Accounting Review, 2006, 38: 321-341.

  • Lowe Alan. and Locke, Joanne. Perceptions of Journal Quality and Research Paradigm: Results of a Web-Based Survey of British Accounting Academics, Accounting, Organizations and Society, 2005, 30: 81-98.

  • Lowe Alan. Postsocial Relations: Toward a Performative View of Accounting Knowledge Accounting, Accounting Auditing and Accountability Journal 2004, 17 (4): 604-628.

  • Lowe Alan. and Jones Angela. Emergent Strategy and the Measurement of Performance: The Formulation of Performance Indicators at the Micro-Level, Organization Studies, 2004, 25 (8): 1313-1337.

  • Lowe Alan. Objects and the Production of Technological Forms of Life: Understanding Organisational Arrangements from a Postsocial Perspective, Journal of Organisational Change Management, 2004, 17 (4): 337-351.

  • Lowe Alan. Methodology Choices and the Construction of Facts: Some Implications from the Sociology of Scientific Knowledge, Critical Perspectives on Accounting. 2004, 15 (2): 207-231.

  • Lowe Alan. The Spacing and Timing of Critique, Critical Perspectives on Accounting. 2004, 15 (2): 279-291.

  • Doolin Bill and Lowe Alan. To reveal is to critique: actor-network theory and critical information systems research, Journal of Information Technology, 2002, vol. 17, no 2, 69-78.

  • Lowe Alan. Reform of the New Zealand Health System: Problematisation, Mobilisation and Change, Policy Studies 2001, (vol. 22 [3], p.233-249).

  • Lowe Alan. After ANT: An Illustrative Discussion of the Implications for Qualitative Accounting Case Research, Accounting Auditing and Accountability Journal, 14(3), 2001, 327-351.

  • Lowe Alan. Accounting Information Systems as Knowledge Objects: Some Effects of Objectualization, Management Accounting Research, 2001, 75-100.


  • Lowe Alan. The Blind leading the Blind, Deaf and Dumb, Critical Perspectives on Accounting (vol.12 [4], 2001, p268).

  • Lowe Alan. The State of the Hyper-real State, Critical Perspectives on Accounting (vol.12 [1], 2001, p64).

Employable Graduates; Exploitable Research