Morakul, Supitcha; Wu, Frederick H. - In: Journal of Managerial Psychology 16 (2001) 2, pp. 142-158
The activity‐based costing (ABC) system of the USA has been adopted by organizations in Thailand and elsewhere. Many … Generating Authority of Thailand (EGAT), the Provincial Electricity Authority (PEA) and the Metropolitan Electricity Authority … (MEA) – the three largest state enterprises in Thailand. It finds that the resistance is high for a system that causes …