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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.\par \par 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.\par \par }