Modernization of Managerial Accounting in International Tourism Sector: The Case of Thailand

Authors

  • Prateep Wajeetongratana

Abstract

The paper stems from today’s understanding of the economic role of managerial accounting and offers the analysis of how accounting is organized in tourism companies in the Kingdom of Thailand. The author puts forward the potential directions following which managerial accounting systems could be modernized taking into account the current state of entrepreneurial activity in the sector of international tourism and market instability overall. Recommendations are also provided concerning the structure, the levels and the forms of managerial accounting stemming from the positions of their economic efficiency in the first place.

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Published

2019-12-20

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Section

Articles