2016
DOI: 10.25105/imar.v10i2.1297
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Factors Influencing Management Accounting Change: A case of Thai Public Universities

Abstract: <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 pract… Show more

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