THE DEVELOPMENT OF FINANCIAL MANAGEMENT OF THE TEMPLE IN PATHUMTHANI PROVINCE

Abstract

Objectives of this research were: 1. To study and analyze the general condition 2. To study the process 3. To present the development of financial accounting management of monasteries in Pathum Thani province, This research used the qualitative research methodology by analyzing documented data and analyzed data from In-depth interviews from the administrative monks or Sangkhatikar Government organizations involved, community leaders, religious scholars, and academicians in Buddhist management by purposefully selected according to the representative characteristics of the appropriate group, totaling 33 people consisted of key informants by in-depth interviews with 25 key informants and 8 participants in focus group discussion, purposefully selected    

          The research findings were as follows: 1. General condition of the strength was that the monasteries had the abbots who were directly responsible. Appointed Wiyawajjakorn who was the assistant responsible for the management of financial accounts. The weakness was that the Sangha executives lacked understanding of the principles of the structure. and management of the correct accounting system, systematic monitoring. The opportunity to have laws and ministerial regulations on the maintenance of religious properties and the management of religious treasures of the monasteries was clear. The threat was the financial accounting format (Sbv.5-Sbv.6) was quite delicate There were significant details in several dimensions. 2. The financial accounting management process of the temples in Pathum Thani Province by using the PDCA quality cycle to analyze the temple's financial accounting management process in accordance with the ministerial regulations. 3. The development of financial accounting management of the monasteries in Pathum Thani Province, amounting to 2 aspects and the accounting books and annual statements to develop the monasteries financial accounts into an appropriate format and efficiency consistent with good management.