The Analysis of Accounting Procedures and Internal Control of Temples in Udon Thani Province Following the Temple Affair Manager Manual

Abstract

        The purposes of this research were to analyze the temple’s accounting procedures and the internal accounting control according to the temple affair manager manual, and to develop an approach to improve the temple’s accounting procedure and the internal accounting control. This study employed qualitative research methods for collecting and analyzing data. The data were collected through an in-depth interview method from 7 accounting-related informants from three temples. The data were thematic analysis and the triangulation method.
        Results showed that: 1) the small-sized temples, the abbot was the sole accountant and had no internal accounting control. In the medium-sized temples and large-sized temples, the temple wardens and those assigned by an abbot took responsibility for the accounting procedures. This process had the internal accounting control according to the temple affair manager manual.
        2) the problems of the temple’s accounting procedures found that, the small-sized temples were not able to do accounting according to the temple affair manager manual. The medium-sized temples and large-sized temples, the both sizes were not able to issue the donation receipt every time. 3) the researcher suggested that: the national office of Buddhism should assign a knowledgeable officer to supervise small-sized temples about the accounting, the temple affair manager manual should be modified to suitable with each temples size in order to generate the great benefits in temples’ management