Title: Accounting education and practice in Thailand: barriers to overcome in the development of user-oriented accounting information

Authors: Parporn Akathaporn, Adel M. Novin, Gregory S. Kordecki

Addresses: Dhurakijpundit University, 110/1-4 Prachachuen Road, Laksi, Bangkok 10210, Thailand. ' Clayton College and State University, Morrow, GA 30260, USA. ' Clayton College and State University, Morrow, GA 30260, USA

Abstract: Thailand continues to thrive as a nation with strong economic impact in Southeast Asia. Future economic growth is dependent upon optimal resource allocation and related decisions made in part with information provided by the accounting profession. This study has investigated current obstructions to the development of accounting education and accounting practice in Thailand along with the extent to which accounting information has been used in business decisions in Thailand. The study offers suggestions in removing barriers in the development of user-oriented accounting information. The results of the study may prove useful for upgrading and promoting academic and professional accounting in Thailand.

Keywords: accounting education; accounting practice; Thailand; accounting information.

DOI: 10.1504/IJAAPE.2005.006891

International Journal of Accounting, Auditing and Performance Evaluation, 2005 Vol.2 No.1/2, pp.37 - 53

Published online: 20 Apr 2005 *

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