Implementation of accrual accounting in Thailand’s central government

Authors

รศ.ดร.กนกพร นาคทับที, นางอรพรรณ นาคมหาชลาสินธุ์ อรพรรณ นาคมหาชลาสินธุ์

Published

Public Money & Management

Abstract

This paper evaluates the outcomes of accrual accounting implementation in Thailand’s central government. A new conceptual framework was used to study transition barriers and their effects. Financial transparency and accountability were shown to have improved. Significant barriers to the transition to accrual accounting include a lack of incentives, a management culture, a lack of accounting manuals, and a failure to understand accrual information.

(2561). Implementation of accrual accounting in Thailand’s central government . Public Money & Management, 2561(XXX), XXX-XXX.