Attitudes to the development and implementation of social and environmental accounting in Thailand

Kuasirikun, Nongnooch (2005) Attitudes to the development and implementation of social and environmental accounting in Thailand. Critical Perspectives on Accounting, 16 (8), 1035-1057. (doi:10.1016/j.cpa.2004.02.004).

Record type: Article

Abstract

Motivated and shaped by a concern to realise the potentiality of accounting communication in relation to social and environmental issues in Thailand, this paper evaluates perceptions of current accounting as well as attitudes to social and environmental accounting among Thai accounting professionals. Making use of empirical data generated by questionnaire study and interviews, this paper aims to shed more light on the development and implementation of social and environmental accounting in Thailand. It argues that any change of accounting in future is likely to involve a change in the nature of the Thai accounting profession itself. The paper suggests ways in which the future development of social and environmental accounting practice might be given further impetus in the Thai context.

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