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Corporate social accounting disclosure in Thailand

Corporate social accounting disclosure in Thailand
Corporate social accounting disclosure in Thailand
Little is known of the actualities or possibilities of corporate social reporting in Thailand. This study aims to move towards an appreciation of this neglected but important area. This survey focuses on the annual reports of Thai companies, and thereby contributes to a tradition of related prior empirical work upon corporate social accounting practices which has to date largely focused upon English‐speaking and Western contexts. Its concern is to gain insights into and to critically appraise various dimensions of these annual reports, so as to construct a critique of corporate social disclosure in Thailand. Pursuing a critical perspective sensitive to the context of Thailand, it is concluded that the various aspects of the Thai accounting disclosure that are analysed are disabling, and more generally that the Thai practices explored fall short of their potential to function as enabling communication.
thailand, accounting procedures, annual reports, corporate governance
0951-3574
629-660
Kuasirikun, Nongnooch
a248cab9-9ff2-491a-ba79-6695dd84970b
Sherer, Michael
d1580c4e-c374-42ec-a043-ec405632828a
Kuasirikun, Nongnooch
a248cab9-9ff2-491a-ba79-6695dd84970b
Sherer, Michael
d1580c4e-c374-42ec-a043-ec405632828a

Kuasirikun, Nongnooch and Sherer, Michael (2004) Corporate social accounting disclosure in Thailand. Accounting, Auditing & Accountability Journal, 17 (4), 629-660. (doi:10.1108/09513570410554588).

Record type: Article

Abstract

Little is known of the actualities or possibilities of corporate social reporting in Thailand. This study aims to move towards an appreciation of this neglected but important area. This survey focuses on the annual reports of Thai companies, and thereby contributes to a tradition of related prior empirical work upon corporate social accounting practices which has to date largely focused upon English‐speaking and Western contexts. Its concern is to gain insights into and to critically appraise various dimensions of these annual reports, so as to construct a critique of corporate social disclosure in Thailand. Pursuing a critical perspective sensitive to the context of Thailand, it is concluded that the various aspects of the Thai accounting disclosure that are analysed are disabling, and more generally that the Thai practices explored fall short of their potential to function as enabling communication.

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More information

Published date: 2004
Keywords: thailand, accounting procedures, annual reports, corporate governance
Organisations: Management

Identifiers

Local EPrints ID: 35925
URI: http://eprints.soton.ac.uk/id/eprint/35925
ISSN: 0951-3574
PURE UUID: 69e05bd0-1c3c-4ce8-8241-d2ff8f5f5e87

Catalogue record

Date deposited: 23 May 2006
Last modified: 15 Mar 2024 07:55

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Contributors

Author: Nongnooch Kuasirikun
Author: Michael Sherer

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