Corporate social accounting disclosure in Thailand

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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