Purpose - This paper reports on an investigation of accounting change in Thai public universities. Design/methodology/approach – This study takes a quantitative approach with data collected through a mail survey to the Chief Financial Officer of all 78 Thai public universities. Findings- This paper reports on the initial stages of the study. Findings indicate that the majority of public universities are implementing changes to the accounting systems. The focus at present is on the adoption of accrual accounting and changing the budgeting system to suit block grant funding. The majority of universities are in the implementation stage. The main catalyst for change has come from government requirements that public agencies adapt their financial management in line New Public Management (NPM). Universities also want improved information for planning and control purposes. The most important factors that have facilitated the change process has been the strong support by University Management. Practical implications-The study is on accounting change in Thai public sector with focus on Thai public universities. The findings may be helpful to those who are involved in accounting change implementation in the public sector and provide further insight into the introduction of NPM practices in a developing country. Originality/value-This paper presents a contribution to the government accounting change literature by highlighting in a developing country.
Global Accounting and Organizational Change Conference (GOAC), Babson College, Massachusetts, United States, 21–24 July 2010
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