แนวทางพัฒนาการบริหารงบประมาณตามหลักอริยทรัพย์ 7 ของกลุ่มโรงเรียนประสานมิตร จังหวัดพระนครศรีอยุธยา GUIDELINES FOR DEVELOPING BUDGET MANAGEMENT ACCORDING TO THE NOBLE TREASURES VII OF PRASARNMIT SCHOOL NETWORK IN PHRA NAKHON SI AYUTTHAYA PROVINCE

Abstract

This research article aimed to: 1) Study the current state of budget management of Prasarnmit School Network, Phra Nakhon Si Ayutthaya Province. 2) Study the method of developing budget management according to the Seven Noble Treasures (Ariya Sampaḍā 7) of Prasarnmit School Network, Phra Nakhon Si Ayutthaya Province. 3) Propose the guideline for developing budget management according to the Seven Noble Treasures (Ariya Sampaḍā 7) of Prasarnmit School Network, Phra Nakhon Si Ayutthaya Province. This is a mixed-methods study. The quantitative study collected data via questionnaires from a sample of 112 teachers in the Prasarnmit School Network. Data were analyzed using descriptive statistics: frequency, percentage, mean and standard deviation. The qualitative study collected data through in-depth interviews with 7 key informants. Data were analyzed using content analysis.

The research results found that 1) The state of budget management of Prasarnmit School Network, Phra Nakhon Si Ayutthaya Province, in 4 aspects, was found to be at an overall high level. The dimensions, ranked from highest to lowest mean score, were: Monitoring, inspection, and evaluation of budget expenditure; Budget allocation; Financial management, accounting, and assets; and Budget establishment. 2) Method of developing budget management according to the Seven Noble Treasures (Ariya Sampaḍā 7) of Prasarnmit School Network, Phra Nakhon Si Ayutthaya Province. The development method emphasizes that Budget establishment must align with the Annual Budget Act or the Additional Budget Act for Government Agencies to ensure proper budget management. Satthā (Faith): Cultivating belief in righteousness, transparency, and ethics in expenditure. Sīla (Precepts): Ensuring ethical and transparent expenditure by adhering to professional standards of conduct. Hiri (Conscience): Promoting responsible budget spending driven by the conscience to avoid misconduct. Ottappa (Fear of Consequence): Considering the possible long-term impact on school and student development. Bahusacca (Great Learning): Fostering honesty and transparency in budget execution. Cāga (Generosity): Prioritizing expenditure for public benefit, with the budget establishment primarily focused on supporting and developing student education. Paññā (Wisdom): Utilizing insight and knowledge in budget planning and ensuring the appropriate allocation of resources. 3) Guidelines for developing budget management according to the Seven Noble Treasures (Ariya Sampaḍā 7) of Prasanmit School Network, Phra Nakhon Si Ayutthaya Province were as following: Build confidence in the school's values and vision, Establish clear and transparent budget expenditure policies and regulations; Promote ethical responsibility by discouraging improper expenditure; Establish a robust system for budget inspection and evaluation so that everyone is afraid of the negative consequences of improper spending; Promote continuous professional learning and develop advanced budget management skills for personnel; Support a culture of sacrifice, sharing, and collaborative resource utilization, including prioritizing expenditure and ensuring that allocation decisions are rational, worthwhile.