Cultural heritage assets along cultural tourism routes : a case study of Yang-Noeng, Nong-Phueng and Sa-Ra-Phi Subdistrict, Sa-Ra-Phi District, Chiang Mai Province

Abstract

Abstract

            This qualitative research aimed to examine cultural heritage assets along cultural tourism routes : a case study of Yang-Noeng, Nong-Phueng and Sa-Ra-Phi Subdistrict, Sa-Ra-Phi District, Chiang Mai Province Data were gathered from group discussion and the interview of 52 people who is key informants.

The findings presented this cultural tourism routes have an tangible of cultural heritage assets were 1) Pha-Ya-Kham Weir 2) Nong-Phueng Temple  and Chai-Sil-Phut-Tha-Phi-Rak Museum 3) Saen-Luang Temple 4) Chang-Keng Temple and 5) Chiang Mai City Pillar Shrine - Lamphun and Ton-Yang-Na (Rubber Tree). In addition an intangible of cultural heritage assets was the inheritance of wisdom from the philosophers and the traditions of the community which is cannot be measured in book value. Therefore for accounting principles about these cultural heritage asset , it must follow with policies and accounting standards by the Ministry of Finance(government) to disclosed in the notes of the financial statements.

In the matter of conservation and increase identity of cultural heritage assets to strength and sustain which is supported by government , business sector and local educational institutions. These support costs are not taken as part of the decision-making process of tourism stakeholders. As a result, the price of tourism services is underestimated. So, the costs associated with these cultural heritage assets should be taken into value of economic in order to further enhance the country's economic competitiveness.