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T.  Asada, Bailes, J., and Suzuki, K., ?Implementing ABM with Hoshin Management?, Management Accounting Quarterly, no. Winter, 2000, pp. 6-11, 2000.

J.  Bailes, Ruttanaporn, S., Komaratat, D., and Cheniam, S., ?Management Accounting Practices of Thai Manufacturing Firms?, Asia Pacific Conference on International Accounting Issues. Beijing , China, 2000.

J.  Bailes, Ruttanaporn, S., Komaratat, D., and Cheniam, S., ?Study of Practical Training for Managerial Accountants in Thai Industries?, Academic Conference for Thai Universities. Bangkok, Thailand, 2000.

R.  Graham, King, R., and Bailes, J., ?The Value Relevance of Accounting Information During a Financial Crises:  Thailand and the 1997 Decline in Value of the Baht?, Journal of International Financial Management and Accounting, vol. 11, no. 2, pp. 84-107, 2000.