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The Development of Accounting System for Management of Small Temples |
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| รหัสดีโอไอ | |
| Creator | Sirirut Jaensirisak |
| Title | The Development of Accounting System for Management of Small Temples |
| Contributor | Wannapa Sutthiprapa, Kiengkwan Ugsornwong |
| Publisher | Mahasarakham University |
| Publication Year | 2569 |
| Journal Title | Journal of Humanities and Social Sciences Mahasarakham University |
| Journal Vol. | 45 |
| Journal No. | 1 |
| Page no. | 265-284 |
| Keyword | Accounting System, Internal Control, Small Temple |
| URL Website | https://so03.tci-thaijo.org/index.php/humsujournal |
| Website title | Journal of Humanities and Social Sciences Mahasarakham University |
| ISSN | 2672-9733 (Online) |
| Abstract | This paper aims to develop an accounting system that is appropriate to the circumstances and needs of small temples by analyzing their problems and obstacles in the accounting process and internal control. The sample consisted of 2 small temples participating in the Buddhist Temple Management according to the Good Governance Principles Project and located in Yasothon and Sisaket provinces. This study was qualitative research. Data was collected by using structured and unstructured in-depth questionnaires based on the assessment for good practice in temple management form developed by the Foundation for Public Policy and Good Governance.The results of the analysis of the accounting process found that the temples’ accounting system needs to be simple. Therefore, designing an accounting system and internal control requires taking into consideration the temple’s context, meeting and discussing with the monks to develop the most appropriate guidelines with the least effect on their main duties.The suggested development of the financial, accounting, and internal control guidelines may not be appropriate for every small temple. In this case, accounting documents should be prepared and monitored by the abbot, priest, and temple committee, so that the record of revenues and expenses would be used for reporting to the National Office of Buddhism and internal planning, controlling, and administering purposes. Moreover, from the analysis of the accounting process of small temples, the following problems and obstacles were found: 1) segregation of duties in terms of accounting and internal control responsibilities did not take into consideration job functions appropriately due to insufficient staff and their limited accounting skills 2) disbursement documentation was not yet aligned with the good disbursement principles and 3) the temples were not ready to use proper accounting documentation and asset register based on the good internal control principles due to setting a good accounting system and internal control required a lot of time and staff, which was unsuitable for the current circumstances and affected main duties of the priest. |
