ABSTRACT
The authors show that, over time, management accounting in Thailand has grown in scale, scope and profile. Their analysis shows considerable research in the private sector, particularly in manufacturing, and slightly less so in the service sector. A significant proportion of gross domestic product is now generated by the service sector and there is potential for research to generate further insights here. More research would be welcome related to small or microbusinesses, which are important contributors to the economy and an engine for growth, and to the distinctive use of management accounting practices in indigenous businesses.
