Corporate social accounting disclosure in Thailand

Authors: Nongnooch Kuasirikun; Michael Sherer

Source: Accounting, Auditing & Accountability Journal, Volume 17, Number 4, 2004 , pp. 629-660(32)

Publisher: Emerald Group Publishing Limited

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Abstract:

Little is known of the actualities or possibilities of corporate social reporting in Thailand. This study aims to move towards an appreciation of this neglected but important area. This survey focuses on the annual reports of Thai companies, and thereby contributes to a tradition of related prior empirical work upon corporate social accounting practices which has to date largely focused upon English-speaking and Western contexts. Its concern is to gain insights into and to critically appraise various dimensions of these annual reports, so as to construct a critique of corporate social disclosure in Thailand. Pursuing a critical perspective sensitive to the context of Thailand, it is concluded that the various aspects of the Thai accounting disclosure that are analysed are disabling, and more generally that the Thai practices explored fall short of their potential to function as enabling communication.

Keywords: Thailand; Accounting Procedures; Annual Reports; Corporate Governance

Document Type: Research article

DOI: http://dx.doi.org/10.1108/09513570410554588

Publication date: 2004-04-01