کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
10488075 | 936864 | 2005 | 23 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
Attitudes to the development and implementation of social and environmental accounting in Thailand
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کلمات کلیدی
موضوعات مرتبط
علوم انسانی و اجتماعی
مدیریت، کسب و کار و حسابداری
حسابداری
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چکیده انگلیسی
Motivated and shaped by a concern to realise the potentiality of accounting communication in relation to social and environmental issues in Thailand, this paper evaluates perceptions of current accounting as well as attitudes to social and environmental accounting among Thai accounting professionals. Making use of empirical data generated by questionnaire study and interviews, this paper aims to shed more light on the development and implementation of social and environmental accounting in Thailand. It argues that any change of accounting in future is likely to involve a change in the nature of the Thai accounting profession itself. The paper suggests ways in which the future development of social and environmental accounting practice might be given further impetus in the Thai context.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Critical Perspectives on Accounting - Volume 16, Issue 8, November 2005, Pages 1035-1057
Journal: Critical Perspectives on Accounting - Volume 16, Issue 8, November 2005, Pages 1035-1057
نویسندگان
Nongnooch Kuasirikun,