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Management Control in a Thai-Owned Chicken Company in Thailand |
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| Author |
Dokkularb, Piyarat (著)
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| Date | 2013.01 |
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| Pages | 283 |
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| Publisher | University of Canterbury |
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| Publisher Url |
https://www.canterbury.ac.nz/
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| Location | Christchurch, New Zealand [基督城, 紐西蘭] |
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| Content type | 博碩士論文=Thesis and Dissertation |
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| Language | 英文=English |
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| Degree | doctor |
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| Institution | University of Canterbury |
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| Department | Accounting and Information Systems |
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| Advisor | Beverley Lord; Keith Dixon |
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| Publication year | 2013 |
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| Abstract | The purpose of this study is to add to our knowledge of the composition and exercise of management control systems (MCSs). The study focused on a Thai-owned chicken processing company in Thailand. Although most previous studies on MCSs have examined the use of MCSs as developed in mainly English-speaking countries in the West, there are some studies set in emerging economies in South and Southeast Asia around Thailand. These have found a variety of factors that affect the composition and exercise of MCSs. These factors include national culture, employers’ and employees’ demographic characteristics, ethnic tensions, political intervention, and liberalisation and privatisation.
Thailand was chosen for this study because the author is Thai and because few previous studies had been done about Thailand. Thailand has been influenced significantly by Western ideas but differs from many of its South and Southeast Asian neighbours, such as Bangladesh, Sri Lanka and Indonesia, in having maintained a much greater degree of formal political autonomy than these countries. Its national culture differs from these neighbouring places.
The researcher took an ethnographic approach to her study. Empirical materials were collected about the Saha Farms Company, a large family business, with the cooperation of the owners, including the founder, who is still the chairman. Methods included non-participant observation, semi-structured and unstructured interviews, examination of documents, such as websites, newspapers and graduation booklets, and informal social contacts, such as conversations over a meal. The materials were interpreted to obtain an in-depth knowledge of the social life that underpins MCSs exercised in the Company.
The findings indicate that some factors from previous studies, namely national culture and demographic characteristics, are relevant to the Saha Farms Company’s MCSs. They also indicate that other factors not identified in previous studies are 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. All of these reflect a Thai culture that is unique, unspoilt by European colonialism, and still rooted in three fundamentals, namely the nation, Buddhism and the monarchy. Conversely other factors found in previous studies, such as ethnic tensions, political intervention, and liberalisation and privatisation, seem not to be relevant in the Saha Farms Company.
The findings of this research could be extended further in future research to obtain a broader picture of MCSs in use in Thailand. For example, these findings could be compared with the MCSs in a Thai family business in which the founder is no longer involved. A Thai non-family business and a Thai subsidiary or Thai head office of an international business could be studied; or a company based in an urban area. |
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| Table of contents | List of Pictures v
List of Tables and Figures v
Acknowledgments vi
Abstract viii
Chapter 1 1
Introduction 1
1.1 Introduction 1
1.2 Nature of Management Control Systems 3
1.3 Research about Management Control Systems in South and Southeast Asia 4
1.4 Objectives of the Research 7
1.5 Research Questions 8
1.6 Research Method 10
1.7 Organisation of the Thesis 11
Chapter 2 15
Review of Research about Management Control 15
2.1 Introduction 15
2.2 Defining Management Control Systems 15
2.2.1 Instrumental Definition 15
2.2.2 Socio-Political Definition 17
2.2.3 Application of Definitions in the Present Study 18
2.3 Application of Management Control in Asia 19
2.3.1 National Culture 21
2.3.2 Demographic Characteristics 30
2.3.3 Ethnic Tensions 33
2.3.4 Socio-Political Circumstances 34
2.3.5 Liberalisation and Privatisation 38
2.4 Management Control Systems in Thailand 43
2.5 Conclusions 48
Chapter 3 50
Background of Thailand 50
3.1 Introduction 50
3.2 The Thai in Thailand 51
3.3 National Identity 53
3.3.1 Physical, Political and Economic Geography 53
3.3.2 Language 62
3.3.3 People 63
3.4 Buddhism 67
3.5 From Absolute Monarchy to Constitutional Democracy 68
3.6 Thai Way of Life 78
3.7 Thai Cultural Values 82
3.8 Conclusions 96
Chapter 4 101
Research Method 101
4.1 Introduction 101
4.2 Research Method 102
4.2.1 Schedule of Research Events 104
4.2.2 Methodology and Method 106
4.3 Gaining Access to Saha Farms 107
4.3.1 First Refuser 107
4.3.2 Second Refuser 109
4.3.3 Other Possibilities 110
4.3.4 Approval from Saha Farms 111
4.4 Research in Saha Farms 112
4.5 Limitations of the Research 121
4.6 Conclusions 124
Chapter 5 126
Management Control at Saha Farms 126
5.1 Introduction 126
5.2 Saha Farms 126
5.2.1 In the Beginning 127
5.2.2 Functions and Structure Today 128
5.3 Management Control at Saha Farms 130
5.3.1 Family Business 131
5.3.2 Retirees' Team 131
5.3.3 Owner’s Network 133
5.3.4 Business Structure, Process and Symbols 134
5.3.5 Business Practice 140
5.3.6 Accounting and Finance 156
5.3.7 Communication Methods 159
5.4 Thai Culture and Saha Farms Interactions 161
5.5 Conclusions 174
Chapter 6 176
Interpretation of Empirical Materials: Management Control at Saha Farms 176
6.1 Introduction 176
6.2 Thai Culture 177
6.2.1 Hierarchy 178
6.2.2 Individuality 178
6.2.3 Ego Orientation 179
6.2.4 Grateful Relationship Orientation 180
6.2.5 Smooth Interpersonal Relationship Orientation 181
6.2.6 Flexibility and Adjustment Orientation 182
6.2.7 Religious-Psychical Orientation 182
6.2.8 Education and Competence Orientation 183
6.2.9 Interdependence Orientation 183
6.2.10 Fun and Pleasure Orientation 184
6.2.11 Task-Achievement Orientation 185
6.2.12 Spiritualism versus Materialism 185
6.2.13 Traditional Networks versus Rules 192
6.2.14 Avoiding Lay-Offs versus Restructuring 193
6.2.15 Labour versus Technology 193
6.2.16 Face-to-Face versus Internet 195
6.2.17 Self-Reliance versus Profligacy 195
6.3 Demographic Characteristics 200
6.4 Being a Family Business 206
6.5 Labo |
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| DOI | http://dx.doi.org/10.26021/5355 |
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| Hits | 101 |
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| Created date | 2023.05.08 |
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| Modified date | 2024.05.31 |
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