Ernest Anthony (Tony) Lowe (June 1928 - 5 March 2014) was a British economist, and Professor of Accounting and Financial Management at the University of Sheffield,[1] known for his work on management control, and management control systems.
[2][3][4] Lowe started his career as chartered accountant and received his BSc in Economics at the London School of Economics.
Lowe was one of the first authors to define management control systems.
In his 1972 article "On the idea of a management control system" he listed the following four reasons for the need for a planning and control system: The term ‘management control’ was given of its current connotations by Robert N. Anthony (Otley, 1994).
[8] David Cooper (2014) recounted Rob Gray (2014) added: Lowe, Tony, Tony Puxty, and Wai Fong Chua, eds.