# Gordon Lowden

> Mediated Wiki article. Canonical URL: https://mediated.wiki/source/Gordon_Lowden
> Markdown URL: https://mediated.wiki/source/Gordon_Lowden.md
> Source: https://en.wikipedia.org/wiki/Gordon_Lowden
> Source revision: 1339182384
> License: Creative Commons Attribution-ShareAlike 4.0 International (https://creativecommons.org/licenses/by-sa/4.0/)

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

## Early life

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

## Career

Lowden started his career with Moody, Stuart & Robertson in [Dundee](/source/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](/source/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](/source/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](/source/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](/source/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](/source/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](/source/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](/source/United_States_Golf_Association) to govern the rules of golf on a worldwide basis.[11]

## References

1. ["Former chartered accountant Gordon Lowden"](https://web.archive.org/web/20150402131851/http://www.thecourier.co.uk/news/obituaries-2.816/former-chartered-accountant-gordon-lowden-1.59438). *[The Courier](/source/The_Courier_(Dundee))*. 27 November 2012. Archived from [the original](http://www.thecourier.co.uk/news/obituaries-2.816/former-chartered-accountant-gordon-lowden-1.59438) on 2 April 2015. Retrieved 3 March 2015.

1. ["Accountant and sportsman Gordon Lowden"](https://web.archive.org/web/20150402141411/http://www.thecourier.co.uk/news/obituaries/accountant-and-sportsman-gordon-lowden-1.62091). *The Courier*. 20 December 2012. Archived from [the original](http://www.thecourier.co.uk/news/obituaries/accountant-and-sportsman-gordon-lowden-1.62091) on 2 April 2015. Retrieved 3 March 2015.

1. ["Cambridge v Oxford 1945"](https://web.archive.org/web/20150402180955/http://www.rugbydata.com/oxbridge/cambridge/oxford/game/1945/12/12/). *www.rugbydata.com*. 2015. Archived from [the original](http://www.rugbydata.com/oxbridge/cambridge/oxford/game/1945/12/12/) on 2 April 2015. Retrieved 5 March 2015.

1. ["Remembering Professor Gordon Lowden"](http://edition.pagesuite-professional.co.uk//launch.aspx?eid=68cb0f50-bc0a-46da-87c0-4884f31c14f2). *[The CA](/source/Institute_of_Chartered_Accountants_of_Scotland)*. January 2013. p. 37. Retrieved 5 March 2015.

1. ["Education and training the way ahead for CAs"](http://www.heraldscotland.com/sport/spl/aberdeen/education-and-training-the-way-ahead-for-cas-1.619772). *[The Herald (Glasgow)](/source/The_Herald_(Glasgow))*. 18 July 1989. Retrieved 4 March 2015.

1. ["CAs throw out the merger plan 'An end to the defeatist attitudes and arguments'"](http://www.heraldscotland.com/sport/spl/aberdeen/cas-throw-out-the-merger-plan-an-end-to-the-defeatist-attitudes-and-arguments-1.625304). *The Herald (Glasgow)*. 7 June 1989. Retrieved 4 March 2015.

1. Kwabena Anyane-Ntow (2014). [*International Handbook of Accounting Education and Certification*](https://books.google.com/books?id=2jyjBQAAQBAJ&pg=PA440). [Elsevier](/source/Elsevier). pp. 439–440. ISBN 978-1483295299. Retrieved 4 March 2015.

1. ["Open frontiers add up to opportunities"](https://news.google.com/newspapers?nid=2507&dat=19900201&id=gTg1AAAAIBAJ&sjid=VKYLAAAAIBAJ&pg=3730,287500). *The Herald (Glasgow)*. 1 February 1990. p. 25. Retrieved 5 March 2015.

1. ["Presidents and Captains"](https://web.archive.org/web/20141031213632/http://www.dundeehsfprugby.org.uk/history/pres_capt.asp). [Dundee HSFP](/source/Dundee_HSFP). 2015. Archived from [the original](http://www.dundeehsfprugby.org.uk/history/pres_capt.asp) on 31 October 2014. Retrieved 4 March 2015.

1. ["Rules of Golf"](https://web.archive.org/web/20150402100358/http://shop.randa.org/shop/productfiles/2012-2015_Rules_of_Golf.pdf). [The Royal and Ancient Golf Club of St Andrews](/source/The_Royal_and_Ancient_Golf_Club_of_St_Andrews). 2012. Archived from [the original](http://shop.randa.org/shop/productfiles/2012-2015_Rules_of_Golf.pdf) on 2015-04-02. Retrieved 4 March 2015.

---
Adapted from the Wikipedia article [Gordon Lowden](https://en.wikipedia.org/wiki/Gordon_Lowden) by Wikipedia contributors ([contributor history](https://en.wikipedia.org/wiki/Gordon_Lowden?action=history)). Available under [Creative Commons Attribution-ShareAlike 4.0 International](https://creativecommons.org/licenses/by-sa/4.0/). Changes may have been made.