Management Control in a Thai-Owned Chicken Company in Thailand

Type of content
Publisher's DOI/URI
Thesis discipline
Degree name
Publisher
University of Canterbury. Department of Accounting and Information Systems
Journal Title
Journal ISSN
Volume Title
Language
Date
2014
Authors
Dokkularb, P.
Lord, B.R.
Dixon, K.
Abstract

The purpose of this study is to add knowledge of the composition and exercise of management control systems. The study focused on a Thai-owned chicken processing company in Thailand. Thailand was chosen for this study both because the researcher (the first-named author) is Thai and because few previous management control studies have been about Thailand even though Thailand has a high level of foreign investment. Although Thailand has been influenced significantly by Western ideas, it differs from many of its South and Southeast Asian neighbours in having maintained a much greater degree of formal political autonomy than its neighbours. This ethnographic research shows that only some factors from previous studies, namely national culture and demographic characteristics, are relevant to the Thai-owned chicken company’s MCSs. Other factors not identified in previous studies were found to be important; for example, being a family business, competition in the markets for labour and custom, and labour laws have influenced and shaped the Company’s MCSs.

Description
Citation
Dokkularb, P., Lord, B.R., Dixon, K. (2014) Management Control in a Thai-Owned Chicken Company in Thailand. Auckland, NZ: 8th New Zealand Management Accounting Conference, 24-25 Nov 2014.
Keywords
Management control, Thailand, Thai culture
Ngā upoko tukutuku/Māori subject headings
ANZSRC fields of research
Field of Research::15 - Commerce, Management, Tourism and Services::1503 - Business and Management::150312 - Organisational Planning and Management
Field of Research::15 - Commerce, Management, Tourism and Services::1503 - Business and Management::150309 - Logistics and Supply Chain Management
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