course material

1. Understanding and Interpreting Notions of Control in Thai Companies
Interview Questions
topic: Understanding and Interpreting Notions of Control in Thai CompaniesInterview
QuestionsName of participant (print
name)………………………………………………………………………….Email
AIDress……………………………………………………………………………………………………Position……………………………
….. Department………….………………………..Company:………………A
company……………………….………………………….1. What accounting systems do you use in company?
How is company control the accounting systems?The company use “ Oracle” system and
standard accounting is TAS. Our company system is a range of businesses within the
insurance industry. We use like a normal standard Thai
accounting.………………………………………………………………………….…………………………………………………….2.
Explain about budgeting control in your company? How do manage budgeting control in
company?The top management prepare budget by base on the planning, policies and goals
to setting the budget of company. All efforts are put together to reach the common goal of
the organization. Every department is given a target to be achieved. The efforts are directed
towards achieving come specific aims. If there is no definite aim then the efforts will be
wasted in pursuing different aims. The working of the different departments and sectors is
properly co-ordinate. The budgets of different departments have a bearing on one another.
The co-ordination of various executives and subordinates is necessary for achieving
budgeted targets. They will focus on how minimize the costs. The top management will
approve final budget by the approval from president.……………3. Please telling about variance
analysis in your company. How your company compare the actual costs incurred with
budgeted costs during a production period ? How is different? How to solve this
problem?…………Sometime when manager prepared the budget she also has responsible to
check of all budgets which are reasonably to pay out. We have many kinds of external
factors such as customer rating, interest rate, economic situation, government action and
competition. All of these can impact to variance of budgetary control system. We are trying
to do our best to control all of costs and expenses to be stable and make maximum profit to
company.………………………………………………4. Do you agree that organisation cultural differences
in organizational management control systems become alike over time? How is impact in
your company?To what extent does organisation culture influence design of management
control systems?Yes, I do agree with above statement. The organisation culture is more

2. influence to management control. Employees were given some freedom on their working in
exchange for accepting company regulation. Here it is argued that this prescriptive control
differs from the past to ensure that employees were of good ethical character. Interference
social and regulations were strict; all most emphasis encouraged is designed the
management control system in the
workplace.…………………………………………………………………………………………………………………………………………
………………………………………………………………………….…………………………………………………………………………………
………..5. Can you give us an example or two of a difficult interaction, what made it difficult
and how it was resolved?Top management design regulation in workplace conflict with the
rule in the past. For example, the regulations ever allow employees eat food in pantry but
they change to eat in canteen. Another example, the one who have to smoke, top
management is not allow to smoking in work hours anymore. That all may lead to
employees are not satisfy. So top management have to make clear understanding and
negotiate with them.…………………………………………………6. Describe an experience in which you
had to change the mind of an uncooperative or difficult personNegotiation or talk with them
with reasonable. And try to adjust in the good way. Moreover any point should depend on
company’ s benefit.………..7. Can you describe an environment in which you worked as a
member of a work group team (versus an ad-hoc committee) and talk about what your style
is when working in this kind of situation?Yes. We have to take more responsibility because
we work with other people, we should not let them work more or waiting for long time in
meeting. It wastes their time and it not look professional. Moreover working as a member of
group work, it opportunity to share opinions and any ideas to make a job well
done.……………………………………….……………………………………………………………………………………………………8.
Can you think of any examples of how cultural differences might come up in this job and
how you might have to deal with them?For example, the time to start working, some staff
can choose timing such as One staff want to start working at 8 am, she will finish at 4
o’ clock. If she want to start at 9 am , she choose finish at 5 pm. We try to give anyone in the
workplace fairness, and then the problem will not occurs in
organisation.………………………………………………………………………………………….…………………………………………
……………………………………………….………………………………………………………………………………………….9.
Describe the types of issues you have had authority to make decisions on:Have these
decisions been made independently?What are the factors you considered before making a
decision?What have been the ramifications of these decisions?At first the company will let
any department prepare the budget every month and must be approved by top
management. So that if any department have expenses or costs more than budget, it must be
check and authorise by top management or president. Furthermore, Any costs apart from
budgeting list or more the amount higher than budgeting, it should be approve by top
management.…………………………………………………………………………………………..…………………………………………
……………………………………………..…………………………………………………………………………………………….The
research team is very thankful for your time and effort in participating in this interview. The
information supplied will be treated with confidentiality.Interview QuestionsName of
participant (print name)………………………………………………………………………….Email
AIDress……………………………………………………………………………………………………Position……………………………

3. …..
Department………….………………………..Company:……………B………………………………………………………………….
1. What accounting systems do you use in company? How is company control the
accounting systems?The company use Syteline system. The company do accounting
standard system of IAS. The company is a subsidiary of head office at Japan. We are
manufacture and sale of construction equipment. We are separate accounting many parts
such as sale expenses, budgeting, costing, pricing
etc...………………………………………………………………………….………………………………………………….2. Explain
about budgeting control in your company? How do manage budgeting control in
company?The budget control is very significant for accounting department. They are so
useful for increasing profit of company. We divide budgeting account into following-Sale
budget-Production budget-Purchase budget-Labour budget-Cash budget-Other budget
(Selling expenses, R&D, administration)…………We have a problem about budgeting, First
department conflict arise due to argument about over estimate prices, costs and expenses.
Second it is so complicate to reconcile separate
individual.………………………………………………………………………………………………3. Please telling about
variance analysis in your company. How your company compare the actual costs incurred
with budgeted costs during a production period? How is different? How to solve this
problem?The budgeting accountants take responsibility to check what are wrong with over
or less budgeting. They will check high amount, it may be mistake from department.
Managers have to check and send the correct one to re run budget statement again.Manager
prefer to over estimate expenses/costs of products due to they will not be complain that
they are over estimate in the future in case of actual costs lower than expected
costs.Moreover, preparing budget of company is more benefits to company, we can plan in
the future that how much we suppose to spend in the future, so that the company can find
enough funds to re investment in business.…………………………………………………4. Do you agree that
organisation cultural differences in organizational management control systems become
alike over time? How is impact in your company?To what extent does organisation culture
influence design of management control systems?Yes, I do agree that organisation culture is
important with management control for long time and it more influence with designing
management control system because culture is habits of the people in organisation. I m
ensure that management team are concerned about how they are? What they do activity?
What is their routine? And look at in detail which one good and which one should not accept
to do in company, they will eradicate out of
company.………………………………………………………………………………………….…………………………………………………
……………………………………….…………………………………………………………………………………………..5. Can you give
us an example or two of a difficult interaction, what made it difficult and how it was
resolved?Organization culture is impact with the leadership of the organization. For
example, the organization culture is the one part of the way to set the mission, vision and
strategy communicated by the senior management, which they try to fix the organization
together, and moves everybody go in the same direction. But sometime lack of clear
direction and quick changes and dictatorial decisions in mission, vision and strategy lead to
the negativity in the organization culture. This also results in various departments having

4. different work cultures and working in a counter-productive manner. This directly impacts
the efficiency and effectiveness of business operations. Depending on the level and clarity of
leadership communication…………6. Describe an experience in which you had to change the
mind of an uncooperative or difficult personWe should open our minds to talk with them
first, and try to clarify any single point with them. But if it does not work, we will punish
them.………………………………………………..7. Can you describe an environment in which you worked
as a member of a work group team (versus an ad-hoc committee) and talk about what your
style is when working in this kind of situation?If talking about environment when I am work
as member of a work group team, I prefer to work as teamwork, it means that I don’ t have
to work alone or work only on my own. I will have many colleagues to give me a hand. Our
company always work as teamwork. Everybody also prefers to work as teamwork. My style
is more responsibility, for example, don’ t be late when we have a meeting because
everyone will wait for me and they will look at me negatives side and I will loss my first
impression with subordinate..……………………………………………………………………………………………………8.
Can you think of any examples of how cultural differences might come up in this job and
how you might have to deal with them?……….In nowadays multi-cultural in organisation, you
will have a variety of different religions and cultures working together in company. This can
lead to variety of staff that has a greater understanding of different groups of organisation.
However, it can also lead to intolerance and misunderstanding. It is important to make
everyone feel comfortable and accepted and to not stand for any discriminatory
behaviour.………………………………………………………………………………………….………………………………………………
………………………………………….………………………………………………………………………………………….………………………
………………………………………………………………….9. Describe the types of issues you have had
authority to make decisions on:Have these decisions been made independently?What are
the factors you considered before making a decision?What have been the ramifications of
these decisions?………For the manager each department have authorised to decide any
expenses but it not more than ten thousands. If any expenses more than 10 thousand, the
issue have to approve by CEO or president of
company.………………………………………………………………………………..…………………………………………………………
……………………………..…………………………………………………………………………………………….The research team
is very thankful for your time and effort in participating in this interview. The information
supplied will be treated with confidentiality.Interview QuestionsName of participant (print
name)………………………………………………………………………….Email
AIDress……………………………………………………………………………………………………Position……………………………
…..
Department………….………………………..Company:……………M……………………………………………………………….
1. What accounting systems do you use in company? How is company control the
accounting systems?Oracle (OEBSS). We do accounting as normal, we have separated
accounting many part AR/ AP, Budgeting, Costing. Our company is large firm. We have staff
strength about 2300 people. So we clearly separate any department in order to easy to
management accounting.
……………………………………………………………………….………………………………………………….2. Explain about
budgeting control in your company? How do manage budgeting control in company?We use

5. Microsoft excel to do budgeting statement but due to our company have a lots of
department, so we have to use Macro system to mix all data together The budgeting of our
company will be set up by manager, it depend on planning perspective in the future. The
managers each department will prepare expense in the future properly with reasonable and
send department’ s budgeting to accounting department to do overall budget for whole
company3. Please telling about variance analysis in your company. How your company
compare the actual costs incurred with budgeted costs during a production period? How is
different? How to solve this problem?We have 4 kinds of budgetary control1. Revenue
budget 2. Expenses budget 3. Profit budget 4. Investment budget.1. Revenue budget – How
much we are expect to get revenue from selling, How many unit sold out each month2.
Expenses budget- How much we have expenses that month3. Profit budget- How much we
get profit for the month. Revenue less expenditure of company4. Investment budget- ROI or
How much we plan to spend more about new investing.………………………………………………3. Please
telling about variance analysis in your company. How your company compare the actual
costs incurred with budgeted costs during a production period ? How is different? How to
solve this problem?…………When the budgeting is much more difference, we will find out why
the budget have more difference. We will inform manager and let them find out a reasons
and supporting document to make an approval from president. But sometime the difference
between actual amount and planning amount come from they use expenses or project
investment from next period to including the present period, so we have to find out and
adjust the amount to be correct amount. If the manager cannot adjust the wrong amount,
they have to find out proper reasons to supported.…………………4. Do you agree that
organisation cultural differences in organizational management control systems become
alike over time? How is impact in your company?To what extent does organisation culture
influence design of management control systems?Yes, I do agree with this statement.The
management control system that all staff work for long time in organisation until they get
use to be culture of organisation. In opposite the way of life that all staff do for long in
organisation , the manager can adjust to according to management
control……………………………………………………………………………………………….………………………………………………
………………………………………….…………………………………………………………………………………………..5. Can you
give us an example or two of a difficult interaction, what made it difficult and how it was
resolved?………………Our company is manufacture of alternator, starting motor & gear drive
vacuum pump, EGR valve, car audio, motorcycle engine control unit,corner sensor for
automobile industries from Japan. But they have subsidiary in Thailand, Most of worker are
Thai people but big boss is Japanese. Sometime they are conflict about regulation in work
place and conflict about attitude. Finally everything get though solving to suit with culture
of organisation.……6. Describe an experience in which you had to change the mind of an
uncooperative or difficult person……………Punishment, Deduct salary Dismiss them. Such as
the company is not allow to the employee settle any program illegal but they did, we will
give a warning first, if they did again, the company will get rid off them.
…………………………………………………………………………………………
………………………………………………………………………………..7. Can you describe an environment in
which you worked as a member of a work group team (versus an ad-hoc committee) and

6. talk about what your style is when working in this kind of situation?…………Normally if we
are talking about accountant, it mean that the one who work alone, they will work only
specific job of each individual but in the role of accounting manager is different, we have to
worked as a member of a team work, we have to contact many people in company. We
always often met director president and shareholder because we are responsibility profit of
company. We is portrayed to play a key role of organisation. We have to collect many kinds
of information from every department. So my style is clam seriously and behave like a fierce
people..…………………………………………
……………………………………………….……………………………………………………………………………………………8. Can
you think of any examples of how cultural differences might come up in this job and how
you might have to deal with them?……As the company have headquarter at Japan.
Characteristic of Japanese culture is seriously with working but Thai style is relaxed, they
are not stress at place work. For expample, Thai people keep doing late with everything. On
the other way Japanese people strict on time.
…………………………………………………………………………………….………………………………………………………………………
………………….9. Describe the types of issues you have had authority to make decisions on:Have
these decisions been made independently?What are the factors you considered before
making a decision?What have been the ramifications of these decisions?-The managers of
each department have authorised to make decision on general issues. But president will
approve only big issue like a big amount of money such as a new project investment and
high expenditure.-The main factor to consider before making a decision is previous data,
reasonable expenditure and volume of expenses.– Yes, some time we have to asking the
professional or accounting assistants to help making a
decision………………………………………………..………………………………………………………………………………………..……
……………………………………………………………………………………….The research team is very thankful for
your time and effort in participating in this interview. The information supplied will be
treated with confidentiality.