| Author | Earl Kongsuwan |
| Call Number | AIT RSPR no.SM-05-30 |
| Subject(s) | Small business--Thailand--Accounting
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| Note | A research study submitted in partial fulfillment of the requirements for the degree of Master of Business Administration, School of Management |
| Publisher | Asian Institute of Technology |
| Series Statement | Research studies project report ; no. SM-05-30 |
| Abstract | Small and medium enterprises (SMEs), no matter in any countries, are important as the major drivers of trades, businesses, and countries' economies advancements. In Thailand, SMEs are constituted over 99% of the total enterprises. However, there are several obstacles for SMEs, mostly in accessing fund from financial institutions or capital market. These hinders are resulted from inefficient business administration and lack of experiences in some important business functions, especially accounting. Most SMEs usually disregard the accounting system; although this system is crucial for every company in providing financial information to make economic decisions in the entities. The accounting and financial reports, for both internal and external use, could help SMEs to plan and control their operations in order to achieve companies' goals. The questionnaire survey is employed as a main instrument to investigate the financial and management accounting practices in SMEs in Thailand based on the questions of usage and perceived merit of those practices. To summarize, accounting practices used by SMEs are similar to those used by large enterprises. However, SMEs utilize these practices in decision making and management of the firms in somewhat less thorough. In addition, the important result found from the survey is almost of all investigated SMEs are profit-oriented companies. |
| Year | 2005 |
| Corresponding Series Added Entry | Asian Institute of Technology. Research studies project report ; no. SM-05-30 |
| Type | Research Study Project Report (RSPR) |
| School | School of Management |
| Department | Other Field of Studies (No Department) |
| Academic Program/FoS | Master of Business Administration (MBA) (Publication code=SM) |
| Chairperson(s) | Venkatesh, Sundar; |
| Examination Committee(s) | Tang, John C.S.;Sununta Siengthai; |
| Scholarship Donor(s) | Royal Thai Government Fellowship; |
| Degree | Research Studies Project Report (M.B.A.) - Asian Institute of Technology, 2005 |