abstract: 'Purpose

  Thailand is a developing economy underpinned by high levels of wealth

  inequality and an ingrained patronage culture. This research aims to

  examine how social enterprises (SEs) have been encouraged in Thailand in

  recent years as ``micro-level challenges{''''} to capitalism and their

  potential impact in addressing inequality.

  Design/methodology/approach

  Through analysing policy documents and consultations, this paper traces

  the development of Thai policies intended to encourage SEs'' development.

  Additionally, the paper uses case study interviews and documents to

  demonstrate how SEs tackle inequality. From these, a framework is

  developed, outlining SEs'' roles and interventions to reduce inequality.

  Findings

  Thailand''s new policy is in contrast to those countries where SEs face

  policy neglect. Nevertheless, government has been slow to embed

  processes to encourage new SEs. Despite SEs'' ``challenge{''''} to

  capitalism, listed companies are increasingly providing in-kind and

  financial support. The case study data shows SEs reduce inequality as

  they work with rural citizens to increase their employment and incomes.

  This work may also contribute to diminishing rural citizens'' dependency

  on political patronage.

  Research limitations/implications

  While SEs can address inequality gaps, the research includes only

  existing SEs on specific lists. Nevertheless, the Thai experience will

  be useful to other developing countries, especially those beset by

  political patronage.

  Originality/value

  The research shows legislation is insufficient to support SE growth and

  inequality reduction. The framework highlights the need for both

  government policy attention and interventions from donors and companies

  to support SEs'' efforts.'
affiliation: 'Cordery, C (Corresponding Author), Aston Univ, Aston Business Sch, Birmingham,
  W Midlands, England.

  Cordery, C (Corresponding Author), Victoria Univ Wellington, Sch Accounting \& Commercial
  Law, Victoria Business Sch, Wellington, New Zealand.

  Pothipala, Varaporn, Chulalongkorn Business Sch, Dept Accounting, Bangkok, Thailand.

  Keerasuntonpong, Prae, Chulalongkorn Business Sch, Bangkok, Thailand.

  Cordery, Carolyn, Aston Univ, Aston Business Sch, Birmingham, W Midlands, England.

  Cordery, Carolyn, Victoria Univ Wellington, Sch Accounting \& Commercial Law, Victoria
  Business Sch, Wellington, New Zealand.'
author: Pothipala, Varaporn and Keerasuntonpong, Prae and Cordery, Carolyn
author-email: c.cordery@aston.ac.uk
author_list:
- family: Pothipala
  given: Varaporn
- family: Keerasuntonpong
  given: Prae
- family: Cordery
  given: Carolyn
da: '2023-09-28'
doi: 10.1108/JAOC-09-2020-0127
earlyaccessdate: NOV 2020
eissn: 1839-5473
files: []
issn: 1832-5912
journal: JOURNAL OF ACCOUNTING AND ORGANIZATIONAL CHANGE
keywords: Social enterprise; Inequality; Patronage governance; Thai social class
keywords-plus: ENTREPRENEURSHIP; ACCOUNTABILITY; PERFORMANCE; DRIFT
language: English
month: FEB 26
number: 1, SI
number-of-cited-references: '54'
orcid-numbers: Cordery, Carolyn/0000-0001-9511-7671
pages: 50-70
papis_id: 149628f2fc1620b7b0d33c15c26d83fb
ref: Pothipala2021alleviatingsocial
times-cited: '0'
title: Alleviating social and economic inequality? The role of social enterprises
  in Thailand
type: article
unique-id: WOS:000595019000001
usage-count-last-180-days: '0'
usage-count-since-2013: '4'
volume: '17'
web-of-science-categories: Business, Finance
year: '2021'