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    Accrual accounting and ways forward for financial reporting in the government of Thailand 

    Oraphan Nakmahachalasint; Kanogporn Narktabtee (National Institute of Development Administration, 2017)

    The adoption and implementation of accrual accounting in Thailand was influenced by the 1997 financial crisis in Asia and was endorsed by international organizations such as the International Monetary Fund and the World Bank. As argued by most researchers in public sector accounting that accrual accounting is superior to cash basis of accounting, accrual accounting information and financial statements would enhance the transparency and accountability of the government.