The adoption and implementation of activity‐based costing in Thailand

Wiriya Chongruksut · Albie Brooks

30 citations0/0 files storedAsian Review of Accounting

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Accounting and Organizational Management Accounting Theory and Financial Reporting Accounting Education and Careers

Abstract

While a number of studies relating to activity‐based costing (ABC) have been conducted, relatively few have been conducted in the South East Asia region. This paper reports the results of a survey of firms in Thailand regarding issues associated with ABC adoption and implementation. The study finds that the rate of ABC adoption in Thailand was relatively high (58% of all respondent firms having ABC knowledge and adopting ABC as an idea; 35% of respondents overall) compared with other Asian countries. In particular, firms with greater variation in product complexity, complexity of production service processes and intensity of capital equipment were more likely to adopt ABC. In line with previous studies, top management support was identified as a key criterion influencing the success of ABC.

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1993Research methods for business: A skill building approach 1983Culture's Consequences: International Differences in Work-Related Values.2022Business Research Methods 1983Culture's Consequences: International Differences in Work-Related Values.2012Journal of Management Accounting Research 1997The effect of strategy and organizational structure on the adoption and implementation of activity-based costing 1998Adoption and benefits of management accounting practices: an Australian study 1990Measures for Manufacturing Excellence

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2013THE RELATIONSHIP BETWEEN ACTIVITY BASED COSTING, BUSINESS STRATEGY AND PERFORMANCE IN MOROCCAN ENTERPRISES 2020The Impact of Contingency Factors on Management Accounting Practices in Vietnam 2012The Activity based Costing in Morocco : Adoption and Diffusion 2020The influences on Activity-Based Costing adoption as an optimal costing system design: Evidence from Saudi Arabia 2021The influence of the importance of cost information, product diversity and accountants’ participation on the activity-based costing adoption

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