Accrual accounting and ways forward for financial reporting in the government of Thailand
by Oraphan Nakmahachalasint
Title: | Accrual accounting and ways forward for financial reporting in the government of Thailand |
Other title(s): | Accrual accounting and ways forward for financial reporting in the government of Thailand |
Author(s): | Oraphan Nakmahachalasint |
Advisor: | Kanogporn Narktabtee |
Degree name: | Doctor of Philosophy |
Degree level: | Doctoral |
Degree department: | School of Business Administration |
Degree grantor: | National Institute of Development Administration |
Issued date: | 2017 |
Digital Object Identifier (DOI): | 10.14457/NIDA.the.2017.50 |
Publisher: | National Institute of Development Administration |
Abstract: |
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. |
Description: |
Thesis (Ph.D. (Business Administration))--National Institute of Development Administration, 2017 |
Subject(s): | Accrual basis accounting |
Keyword(s): | Financial crises |
Resource type: | Dissertation |
Extent: | 162 leaves |
Type: | Text |
File type: | application/pdf |
Language: | eng |
Rights: | This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License. |
URI: | https://repository.nida.ac.th/handle/662723737/5872 |
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