Gifting, Exchange and Reciprocity in Thai Annual Reports: Towards a Buddhist Relational Theory of Thai Accounting Practice
- Submitting institution
-
University of Central Lancashire
- Unit of assessment
- 25 - Area Studies
- Output identifier
- 20590
- Type
- D - Journal article
- DOI
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10.1016/j.cpa.2017.08.002
- Title of journal
- Critical Perspectives On Accounting
- Article number
- -
- First page
- 1
- Volume
- 54
- Issue
- -
- ISSN
- 1045-2354
- Open access status
- Compliant
- Month of publication
- July
- Year of publication
- 2018
- URL
-
-
- Supplementary information
-
-
- Request cross-referral to
- -
- Output has been delayed by COVID-19
- No
- COVID-19 affected output statement
- -
- Forensic science
- No
- Criminology
- No
- Interdisciplinary
- Yes
- Number of additional authors
-
0
- Research group(s)
-
-
- Proposed double-weighted
- Yes
- Double-weighted statement
- This substantial inter-disciplinary article represents sustained research in Thailand from 1997-2017. By locating accounting in its social context, this article uses two decades of Thai company reports to reveal in its textual and photographic analyses how company reports provide a detailed understanding of Thai society after the Asian economic crash in 1997-98. It studies this substantial database by elaborating a Buddhist theory of societal transformation based on relational Thai Buddhist practice and Mauss’s work on gifting, reciprocity and exchange in Asia-Pacific societies and thereby provides an Asian critique of western social theory from Gramsci, Foucault, Giddens and Latour.
- Reserve for an output with double weighting
- No
- Additional information
- -
- Author contribution statement
- -
- Non-English
- No
- English abstract
- -