Understanding and Interpreting Notions of Control in Thai Companies Interview Questions

Employee Relations
May 13, 2020
System Evaluation and Recommendations
May 13, 2020

Understanding and Interpreting Notions of Control in Thai Companies Interview Questions

topic: Understanding and Interpreting Notions of Control in Thai Companies
Interview Questions

Name of participant (print name)€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦.
Email Address€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦
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.
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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.
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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.
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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 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.
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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.
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6. Describe an experience in which you had to change the mind of an uncooperative or difficult person
Negotiation or talk with them with reasonable. And try to adjust in the good way. Moreover any point should depend on company’s benefit.
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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.
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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.
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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.
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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 Questions

Name of participant (print name)€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦.
Email Address€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦
Position€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦.. 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.
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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.
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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.

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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.

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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 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
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6. Describe an experience in which you had to change the mind of an uncooperative or difficult person
We 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.
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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.
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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.

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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.
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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 Questions

Name of participant (print name)€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦.
Email Address€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦
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 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 control
1.    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 month
2. Expenses budget- How much we have expenses that month
3. Profit budget- How much we get profit for the month. Revenue less expenditure of company
4. Investment budget- ROI or How much we plan to spend more about new investing.
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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.
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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€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦€¦.
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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.
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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 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
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The research team is very thankful for your time and effort in participating in this interview. The information supplied will be treated with confidentiality.