THE DEVELOPMENT OF FINANCIAL AND ACCOUNTING MANAGEMENT OF TEMPLES IN PHRA NAKHON SI AYUTTHAYA PROVINCE

Abstract

Objectives of this research article were: 1. to examine the general conditions of financial and accounting management in temples, 2. to  investigate the development process of such management, and 3. to propose strategies for improving financial and accounting management of temples in Phra Nakhon Si Ayutthaya Province. A qualitative research design was employed, utilizing structured in-depth interviews with 25 key informants (monks or persons) and focus group discussions with 9 experts in temple financial and accounting management.

The findings revealed that 1. the strengths of temple financial and accounting management include serving as community centers, receiving cooperation from the Sangha, and support from the National Office of Buddhism. Weaknesses involve a shortage of specialized personnel, outdated document systems, and the absence of account segregation by purpose. Opportunities arise from digital financial systems and government support, whereas obstacles include a lack of public confidence in transparency, changing patterns of merit-making, and a decline in the number of monks. 2. The development process integrates the 4 M management model Man, Money, Material, and Management with the Four Bases of Spiritual Power (Iddhipada 4), emphasizing personnel training, the adoption of digital financial systems, procurement of modern technology, and establishment of clear management structures. 3. The proposed development framework aligns with ministerial regulations in five areas: acquiring assets as religious property, land allocation, land or building rental, rental of Sangha land, and money custody. These measures aim to ensure that financial and accounting management in temples is conducted legally, transparently, and efficiently.