Upping, Phetphrairin; Oliver, Judy - In: Journal of Accounting & Organizational Change 8 (2012) 3, pp. 403-430
accrual based, in Thai public universities. The focus is on the factors both influencing and affecting the accounting change … Financial Officer of each of the 78 Thai public universities. Statistical analysis included both descriptive analysis and ANOVA … to analyse differences between universities. Findings – The main catalysts for change have come from both external and …