4. There were fourteen common aspects of management accounting techniques surveyed in this
SMEs research and the previous research done by Phadoongsitthi (2003) on Thai public companies.
The comparison of those fourteen common techniques between two research findings, in other words,
between Thai public companies and Thai SMEs was made. The comparison showed both similarities
and differences. The similarities were operating budget and financial budget, while the differences
were absorption costing, standard costing, normal costing, actual costing, capital budget, variable
costing and segment report. However, because of the limitation of existing data, the inferential
statistics could not be performed to determine the significant association between the characteristic
of being SME or public company and the employment of the management accounting techniques
difference or not