Development of Financial Management of Thai Temple According to Peaceful Good Governance: A Case Study of Thakoynang Temple Prang Ku District Sisaket Province

Abstract

This article was to study 1) Current situation and financial management problems of Thai temples 2) Financial management of temples according to the principles of peace governance in Theravada Buddhism and 3) To propose the development of financial management according to the peace governance principles of Thakoynang Temple. Prang Ku District, Sisaket. By using the method of document storage and data in the area Use the tools as 20 in-depth interviews; consisting of 5 Abbots, 5 from scholars and faculty, 4 from faculty of the university, 3 from the Office of National Buddhism and 3 executives of Krung Thai Bank, and the focus group. The results were found that 1) Financial management of temples most do not have a structure for financial management, the report is not in accordance with accounting standards, no audit by a certified auditor. There are few financial dissemination of temples which no systematic data collection. Moreover, the personnel lack the correct knowledge and understanding about good management and financial management principles of authorized persons or persons assigned to undertake. 2) Financial management according to the peace governance principles of Wat Tha koynang has 5 components as 5 P's Peace Finance Model, namely, Peace person (person concerned and qualifications), Peace management (Temple financial management), Peace principle (Dhamma Principles), Peace law (compliance with law of regulations) and Peace governance (principles of peace and good governance) 3) The development of financial management of Wat Thakoynang in the form of QR Code e-Donation. There are 4 types of income and expenditure accounts as (1) The management of petty cash book; (2) The management of petty cash account for income and expenditure; (3) The management of the income account book and (4) The management of the expenditure account book.