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Relevant bibliographies by topics / Accounting – Thailand / Dissertations / Theses

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Dissertations / Theses on the topic 'Accounting – Thailand'

Author: Grafiati

Published: 4 June 2021

Last updated: 6 February 2022

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1

Srijunpetch, S. "The implementation of international accounting standards in Thailand." Thesis, University of Manchester, 2004. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.494737.

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2

Ploybut, Sutthirat. "Financial reporting by small and medium enterprises in Thailand." Thesis, University of Portsmouth, 2012. https://researchportal.port.ac.uk/portal/en/theses/financial-reporting-by-small-and-medium-enterprises-in-thailand(e3301103-2044-412e-94a6-9d76c5e727d9).html.

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The increasing complexity of financial reporting requirements, especially accounting standards, leads many countries to consider moving to simpler reporting requirements for small and medium enterprises (SMEs) in order to reduce reporting burdens. In response to such concern, the International Accounting Standards Board (IASB) also released the IFRS for SMEs, an international accounting standard intended for SMEs worldwide. In Thailand, SMEs are required by law to prepare and publish general purpose financial statements for statutory reporting, but the Thai financial reporting framework is com

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3

Nimtrakoon, Sirinuch. "Organization strategy, management techniques and management accounting practices : contingency research in Thailand." Thesis, University of Hull, 2009. http://hydra.hull.ac.uk/resources/hull:2381.

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There have been the recent calls for additional research in order to enhance the understanding of potential contingency factors which explain the adoption of management accounting practices (MAPs). This, allied to a lack of knowledge in relation to current use of MAPs, especially in developing countries, is the motivation for this research. Thus, this research attempts to explore the adoption and perceived benefit of MAPs as well as to examine their relationships with contingency factors affecting organizational performance in a developing country, Thailand. Two potential contingency factors a

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4

Morakul, Supitcha. "Cultural Influences on the ABC Implementation Under Thailand's Environment." Thesis, University of North Texas, 1999. https://digital.library.unt.edu/ark:/67531/metadc279207/.

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5

Sumkaew, Nuatip. "Management accounting changes and the interaction effect of management accounting practices and integrated information systems on organisational performance : evidence from Thailand." Thesis, University of Newcastle upon Tyne, 2016. http://hdl.handle.net/10443/3269.

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The overall objective of this research was to examine phenomenon of management accounting changes in the context of Thailand, through exploring changes of management accounting practices (MAPs) and examining underlying influential factors with the use of contingency theory and diffusion of innovations theory. Furthermore this study aims to shed some light on the interaction effect of MAPs and integrated information systems (IISs) on organisational performance. A mixed method research strategy was adopted including questionnaires survey and one-to-one interviews. The study includes five finding

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6

Kongma, Eakapol. "The Approaches for Implementing Knowledge Management Successfully in Educational Organisations, Case Study : Accounting School in Thailand." Thesis, University of Manchester, 2009. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.508817.

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7

Kosonboon, Lapinee Dhasanapongsakul. "The relevance of international accounting standards for developing countries : the case of IAS 41 in Thailand." Thesis, University of Strathclyde, 2004. http://oleg.lib.strath.ac.uk:80/R/?func=dbin-jump-full&object_id=21545.

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This thesis reports a study of the relevance of international accounting standards for developing countries by investigating the introduction of lAS 41 (Agriculture) in Thailand. Thailand has a deep involvement in the international standard setting process, particularly in working on E65. Agriculture is a significant part of the Thai economy. Theories of standard setting are examined in this thesis; namely the political nature of standard setting, the theory of economic and financial consequences, agency theory and institutional legitimacy theory. Theoretical considerations and particular inst

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8

Yarana, Chanida. "The development of an instructional intervention for auditing learning : evidence from Thailand." Thesis, University of Dundee, 2016. https://discovery.dundee.ac.uk/en/studentTheses/ba61b48d-f9ac-47b9-9f91-c5b5c7d59b67.

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The changes in economy in addition to globalisation have impacted upon the audit profession. After the economic crisis in the 2000s, the audit profession was deemed to be a cause of the corporate collapse due to unethical behaviour of auditors. This issue also impacts upon auditing instruction worldwide, including Thailand where political and economic crises along with corruption issues have become significant and urgent problems in the Thai society. There has been a high scrutiny on capabilities, competence and ethics of auditors from the public and other stakeholders, whereas there is scant

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9

Wuttichindanon, Suneerat. "Determinants and consequences of accounting misstatements in Thailand : an analysis of firms subject to enforcement actions and restated financial reports." Thesis, Cardiff University, 2012. http://orca.cf.ac.uk/35826/.

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While the determinants of low earnings quality (GAAP violation) have been examined in prior research, very few studies have been undertaken in firms with concentrated ownership. Financial reporting in concentrated ownership firms is important because the types of agency conflict shift from the shareholder-agent conflict to the principal-principal conflict (i.e. a conflict between controlling shareholders and outside investors). Against this background, this research aims to reveal the determinants of accounting misstatements in concentrated ownership firms and Thai firms form the basis of the

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10

Boonyawat, Karuntarat. "The impact of ownership structure and other corporate governance mechanisms on firm performance, accounting discretions and investor perceptions : evidence from Thailand before and after the corporate governance reforms." Thesis, Durham University, 2013. http://etheses.dur.ac.uk/10617/.

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A weak corporate governance system and high ownership concentration with dominant family shareholders, in particular, were claimed by the World Bank to be the main causes of the 1997 financial crisis in Thailand. Consequently, the Thai government embarked on a high-profile program of corporate governance reforms in order to regain investor confidence in the capital market. This thesis aims to provide systematic, empirical evidence on whether the ownership structure was really the key reason for the crisis and if the reforms have worked as well as they were intended to. Focused on the period fr

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11

Haemrattanakorn, Weerapon. "Asset price bubbles, investment, and monetary policy in Thailand." 2000. http://catalog.hathitrust.org/api/volumes/oclc/48853546.html.

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12

Chongruksut, Wiriya. "The Adoption of Activity-Based Costing in Thailand." 2002. http://eprints.vu.edu.au/234/1/02whole.pdf.

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The aim of this study is to examine the relationship between the adoption of ABC by firms based in Thailand and the Thai economic crisis (1997) through theoretical models of organisational learning and the relationship between the implementation of ABC and the philosophy of organisational learning. The research model in this study is developed from Hurst's (1995) and Argyris' (1999) theoretical models of organisational learning. A mail questionnaire survey was considered an appropriate method for this study. The sample was selected from firms listed on the Stock Exchange of Thailand (SET) that

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13

Jongsureyapart, Chatrudee. "Factors that determine corporate governance in Thailand." 2006. http://eprints.vu.edu.au/1504/1/Jongsureyapart.pdf.

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The aim in this study is to discover the nature and extent of corporate governance structures and practices in listed companies in Thailand. This includes a consideration of theoretical underpinning for amendments made to the western models of corporate governance that have been implemented by Thai listed companies, and of the effect of corporate governance principles on financial information, including financial reports, used by stakeholders in Thai listed companies. This study also involves the investigation of the variables for performance measurement related to corporate governance, and re

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14

Charoendeesawat, Suksom, and 李美雪. "The explanatory power of accounting measures, EVA and MVA on stock returns: Evidence from Thailand stock market." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/96633807389120415218.

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碩士<br>國立中山大學<br>企業管理學系研究所<br>100<br>The primary investment objective of investors is to create their wealth which is reflected in the change of stock market price and dividend yield they receive over the investment period. Thus, investors need financial tools to assess and forecast company performance before making investment decisions. Traditionally, such accounting measures as Earnings Per Share (EPS), Return On Assets (ROA), Return On Equity (ROE) and Return On Sales (ROS) are basic tools for investors in Thailand to evaluate companies’ performance in the stock market

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15

Sadoff, Claudia W. "Natural resource accounting a case study of Thailand's forest management /." 1993. http://catalog.hathitrust.org/api/volumes/oclc/33026310.html.

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