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Implementation of accrual accounting in Thailand’s central government

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  • Oraphan Nakmahachalasint
  • Kanogporn Narktabtee

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.IMPACTThis paper explains the transition barriers Thailand has faced in adopting accrual accounting in its central government and how these barriers are affecting financial reporting in the public sector. The results in this paper can be applied to other countries in terms of evaluating outcomes or planning transition processes.

Suggested Citation

  • Oraphan Nakmahachalasint & Kanogporn Narktabtee, 2019. "Implementation of accrual accounting in Thailand’s central government," Public Money & Management, Taylor & Francis Journals, vol. 39(2), pages 139-147, February.
    • Handle: RePEc:taf:pubmmg:v:39:y:2019:i:2:p:139-147
    DOI: 10.1080/09540962.2018.1478516
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    Cited by:

    1. Elaine Stewart & Ciaran Connolly, 2021. "Recent UK Central Government Accounting Reforms: Claimed Benefits and Experienced Outcomes," Abacus, Accounting Foundation, University of Sydney, vol. 57(3), pages 557-592, September.
    2. Zubir Azhar & Ervina Alfan & Krishnen Kishan & Nurul Husna Assanah, 2022. "Accrual Accounting at Different Levels of the Public Sector: A Systematic Literature Review," Australian Accounting Review, CPA Australia, vol. 32(1), pages 36-62, March.

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