| Author | Guerry, Marianne |
| Call Number | AIT RSPR no.SM-07-85 |
| Subject(s) | Managerial accounting--Thailand
|
| Note | A research study submitted in partial fulfillment of the requirements for the degree of Master of Business Administration in International Business |
| Publisher | Asian Institute of Technology |
| Abstract | Following the study of Guilding, Cravens and Tayles for three Anglo-Saxon countries (New Zealand, UK and the USA), this survey addresses the current knowledge of strategic management accounting practices by Thai managers as well as the adoption of these techniques by Thai companies. To help companies to meet new challenges due to fast changing environments and increasing competition, strategic management accounting emerged as a framework that integrates strategic elements that can be found in the field of management accounting. Therefore, it is a generic approach to strategic positioning. Twelve innovative practices have been investigated trough a statistical sample survey. If Thai managers are well aware of strategic management accounting practices, companies are still conservative in respect to the usage of innovative tools. Management accounting methods are still restricted to cost and financial objectives and few departments. Companies saw those practices merely as "ad hoc" tools that can be used opportunistically or for specific projects, even tough they still need more integrated tools to analyze the performance of their operations and their strategic position. Consequently, further theoretical and practical research is needed to explicit how to use management accounting benefits in strategic and marketing processes. |
| Year | 2007 |
| Type | Research Study Project Report (RSPR) |
| School | School of Management (SOM) |
| 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) | Sununta Siengthai;Johri, Lalit M.; |
| Degree | Research Studies Project Report (M.B.A.) - Asian Institute of Technology, 2007 |