Purpose -The purpose of this paper is to investigate the transition of the accounting systems from cash based to accrual based, in Thai public universities. The focus is on the factors both influencing and affecting the accounting change. Design/methodology/approach -This study takes a quantitative approach with data collected through a mail survey to the Chief Financial Officer of each of the 78 Thai public universities. Statistical analysis included both descriptive analysis and ANOVA to analyse differences between universities. Findings -The main catalysts for change have come from both external and internal sources. The Thai government requires public agencies to adapt their accounting practices in line with New Public Management (NPM) and university management need improved information for planning and control purposes. The most important change has been to the financial accounting system with the adoption of computerised accrual accounting practices. The major factor influencing the change process is low institutional capacity of some Thai universities which is evidenced by the lack of technological resources and staff with knowledge of private sector accounting practices. Universities that either have or intend to become autonomous have given more importance to accounting system changes; and universities that have achieved more success in the change process note the importance of external consultants, and staff having an understanding and knowledge of data requirements. Practical implications -This paper adds to the literature on accounting change in the public sector in less developed countries by highlighting factors influencing accounting change and factors that can be barriers to and facilitators of change. The findings provide further evidence of the issues confronted by public agencies in developing countries adopting new accounting practices and highlights the importance of training of local staff before the change process commences. Training is critical for knowledge transfer to enable staff to gain the knowledge and skills needed to assist in the change of accounting practices. Originality/value -This paper presents a contribution to the government accounting change literature by highlighting public sector agencies in a developing country, Thailand. In both developed and developing countries, public universities are now operating in an environment of decreased government funding coupled with university management taking more responsibility for financial management. This study provides an insight into the changes taking place in Thai public universities in relation to the accounting system to support this new operating environment.

Sustainability is essential for every business and organization, but how can it be achieved? This work is a study of sustainability based on the sufficiency economy philosophy, a valuable concept introduced by the Thai people. We apply it to the notion of sustainability in 400 agricultural community enterprise owners in Thailand, who participated in this study. An oblique rotation component analysis was performed, finding that the variables on the same side are related, and a confirmative component analysis with structural equation models was conducted. The results showed that the approach to applying the sufficiency economy philosophy among community enterprises consists of 11 components, as follows: (1) financial control, (2) planning, (3) member management, (4) morals, (5) prevention plan, (6) moderation, (7) knowledge and expertise, (8) market development, (9) care, (10) quality control and (11) value of investment. The confirmative component analysis with structural equation modeling was consistent with the empirical data. Agricultural community enterprises and entrepreneurs focus on the moral component, conduct business with honesty to avoid causing problems for others, value justice without taking advantage with diligence and adhere to moral principles in life, because all of the above will lead to sustainability in the future.

Sustainability is essential for every business and organization, but how can it be achieved? This work is a study of sustainability based on the sufficiency economy philosophy, a valuable concept introduced by the Thai people. We apply it to the notion of sustainability in 400 agricultural community enterprise owners in Thailand, who participated in the study. An oblique rotation component analysis was performed, finding that the variables on the same side are related, and a confirmative component analysis with structural equation models was conducted. The results showed that the approach to applying the sufficiency economy philosophy among community enterprises consists of 11 components, as follows: 1) financial control, 2) planning, 3) member management, 4) morals, 5) prevention plan, 6) moderation, 7) knowledge and expertise, 8) market development, 9) care, 10) quality control and 11) value of investment. The confirmative component analysis with structural equation modeling was consistent with the empirical data. Agricultural community enterprises and entrepreneurs focus on the moral component, conduct business with honesty and avoid causing problems for others, value justice without taking advantage with diligence and adhere to moral principles in life, because all of the above will lead to sustainability in the future.

<p class="Style2"><em>Puzpose - </em>The purpose of this study is to investigate factors influencing management accounting change, with a focus on costing practices, in Thai public universities. <em>Design/metlzodology/appmach - </em>Reports the results of a survey forwarded to the Chief Financial Officers of all 78 Thai public universities. <em>Findings - </em>Findings indicate that the majority of Thai public universities are implementing changes to the costing practices. The main catalysts for change have come f•om both external and internal sources (the govermnent and university management). The Thai government requires public agencies to adapt their management accounting practices in line with New Public Management (NPM) and adopt modern cost accounting practices as used in the private sector. University management also need improved cost information for planning and control purposes to meet the challenges of reduced government funding and increased self management of university affairs. The development of service costs has been important to meet both government and university cost needs. Of the 63 useable responses, 49.21% of the respondents have adopted activity based costing (ABC), however to date only I 6.13% are able to assess the costing change as positive. Lack of appropriate software, difficulty in gathering data on cost drivers and lack of accounting staff understanding of what is required are the main barriers to ABC adoption and successful implementation in Thai public universities. <em>Practical implications - </em>The findings may be helpful to those who are involved in accounting reform in the public sector as it provides further insight into the introduction of NPM practices in a developing counny. <em>-Originality/value - </em>This paper presents a</p>