Gordon Lowden

Professor Gordon Stuart Lowden (22 May 1927 – 21 November 2012) was a Scottish chartered accountant and businessman.[1]

Early life

Lowden was born in Bangkok, the younger brother of Victor Lowden.[1] He was educated at the High School of Dundee from 1932 to 1935 and Strathallan School from 1935 to 1944.[1] Following a brief stint in the Royal Navy he graduated with an MA in law from St. John's College, Cambridge.[2] On 12 December 1945, Lowden received his blue for Cambridge University R.U.F.C., playing scrum-half against Oxford University RFC in The Varsity Match, which Cambridge won 11–8 at Twickenham Stadium.[3][4] He completed his studies in Dundee, graduating LLB and CA, from the University of St. Andrews.[2]

Career

Lowden started his career with Moody, Stuart & Robertson in Dundee, training with them from 1949 to 1953, becoming a partner in 1959.[2][5] Later, he joined Peat Marwick McLintock before their merger with KPMG, becoming office managing partner in 1985.[2][5] From 1979 to 1992 he was chairman of Dundee Port Authority.[2]

In 1955, Lowden started lecturing part-time at the University of Dundee.[2] He is credited with setting up the Department of Accountancy at the University.[6] Lowden became senior lecturer and then professor in the Department of Accountancy and Business Finance.[2] From 1991 to 1997 he was a member of the court of the University.[5]

Lowden served as president of the Institute of Chartered Accountants of Scotland (ICAS) from 1989 to 1990, having served as senior vice-president from 1988 to 1989.[6] His term in office was one of the most traumatic in the history of the organisation.[6] As president, he oversaw a vote amongst the membership which would have merged the organisation with the Institute of Chartered Accountants in England and Wales (ICAEW), creating a new British Institute.[6]

On 6 June 1989, members of ICAS and the ICAEW voted on a merger.[7] ICAS voted against the merger, with 4023 voting no and 3274 voting yes, on a 60% turnout of 12,500 members.[7] The ICAEW membership were overwhelmingly in favour of a merger, with 33,495 voting yes and only 2291 against, on a 40% turnout.[7][8]

From London the message was one of disappointment and in Edinburgh one of reconciliation.[7] The debate had been divisive and heated for over 18 months.[7] ICAS members had made a decisive choice and as of 2015 retain their own Institute.[7] In February 1990, Lowden explained his predictions for the future of the profession in Scotland.[9]

Sportsman

Lowden was a keen sportsman playing rugby for Dundee HSFP and captaining the team from 1949 to 1951.[10] He was also a member of the Rules of Golf Committee at The Royal and Ancient Golf Club of St Andrews.[6] In 2004 the committee became part of The R&A group of companies and still works in conjunction with the United States Golf Association to govern the rules of golf on a worldwide basis.[11]

References
  1. "Former chartered accountant Gordon Lowden". The Courier. 27 November 2012. Archived from the original on 2 April 2015. Retrieved 3 March 2015.
  2. "Lowden, Gordon Stuart". Who's Who & Who Was Who. Vol. 2016 (November 2015 online ed.). A & C Black. Retrieved 6 April 2016. (Subscription or UK public library membership required.)
  3. "Accountant and sportsman Gordon Lowden". The Courier. 20 December 2012. Archived from the original on 2 April 2015. Retrieved 3 March 2015.
  4. "Cambridge v Oxford 1945". www.rugbydata.com. 2015. Retrieved 5 March 2015.
  5. "Remembering Professor Gordon Lowden". The CA. January 2013. p. 37. Retrieved 5 March 2015.
  6. "Education and training the way ahead for CAs". The Herald (Glasgow). 18 July 1989. Retrieved 4 March 2015.
  7. "CAs throw out the merger plan 'An end to the defeatist attitudes and arguments'". The Herald (Glasgow). 7 June 1989. Retrieved 4 March 2015.
  8. Kwabena Anyane-Ntow (2014). International Handbook of Accounting Education and Certification. Elsevier. pp. 439–440. ISBN 978-1483295299. Retrieved 4 March 2015.
  9. "Open frontiers add up to opportunities". The Herald (Glasgow). 1 February 1990. p. 25. Retrieved 5 March 2015.
  10. "Presidents and Captains". Dundee HSFP. 2015. Archived from the original on 31 October 2014. Retrieved 4 March 2015.
  11. "Rules of Golf" (PDF). The Royal and Ancient Golf Club of St Andrews. 2012. Archived from the original (PDF) on 2 April 2015. Retrieved 4 March 2015.
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