THE ACCOUNTING MANAGEMENT FOR THE PUBLIC PROPERTY OF TEMPLES IN PHA NAKORN SRI AYUTTHAYA DISTRIC

Abstract

The Objectives Of This Research Were: 1. To Study The Accounting Management for Public Property Of Temples in Phranakorn Sri Ayutthaya District, 2. To Compare Monks’ Opinions Towards The Accounting Management for The Public Property And 3. To Study Problems, Obstacles And Proposal for The Accounting Management for Public Property Of Temples in Phranakorn Sri Ayutthaya District.

                 The Methodology Was The Mixed Methods: The Quantitative Research Collected Data By Using The Survey Method From 251 Samples Derived From Populations Of 675 Monks Using Taro Yamane’S formula With Opened And Closed End Questionnaires That Had A Reliability Value At 0.978, Analyzed Data With Descriptive Statistics: Frequency, Percentile, Mean And Sd, Standard Deviation, T-Test And F-Test. The Researcher Used The Qualitative Research To Collect Data From 9 Key Informants, Interviewing With Structured In-Depth-Interviewing Scripts And Analyzed Data By Descriptive Interpretation.

Findings Were As Follows:

 1.The Opinions of The Monks Were The Opinions of The Accounting Management for Public Property of Temples in Phranakorn Sri Ayutthaya District As A Whole At High Level When It Was Found That A High Level in All Aspects of The Measure To Keep The Money. The Property Has Religious Properties of The Renting of Land Or Buildings On The Land, Which Is A Measure That Is Useful. The Rental Tietrnisgstiekalpna Or Measured Respectively

2.Monks’ Opinions Comparison About The Opinions of The Accounting Management for The Public Property of Temples in Phranakorn Sri Ayutthaya District, Classified By Personal Factors And The Finding Came Out That Monks With Different Stat Usages, Dhamma Educational Levels, Educational Theologian And Educational Pili Formal, Did Not Have Different Opinions Towards The Opinions of The Accounting Management for Public Property of Temples in Phranakorn Sri Ayutthaya District, Denying The Set Hypothesis. Monks With Different Ordained And Pali Educational Levels Had Different Opinions Towards The Accounting Management for Public Property of Temples in Phranakorn Sri Ayutthaya District With Statistical Significant Level At 0.05 Accepting The Set Hypothesis.

3.Problems Or Obstacles of The Accounting Management for Public Property of Temples in Phranakorn Sri Ayutthaya District Were That 1) The Abbot And The Counsellors in Some Temples Lack The Knowledge Asset Management Acquired for The Public Property of Temples, 2) Abbot And Counsellors Or The Benefits of Making Land Planning Relevant Standard, 3) The Abbot And The Counsellors in Some Temples Had No Specified Objectives in The Land of Clear, 4) The Abbot And The Counsellors in Some Temples Configure Rentals Not Act Disciplines, 5) The Abbot And Counsellors Or The Benefits Lack of Knowledge in Accounting And Retain The Money Measure Suggestion. It Was Found That 1) There Should Be The Agency Received Like Knowledge, Training On The Property, As The Public Property of Temples.in Order To Manage The Assets According To The Set, 2)There Should Be A Preparation Within The Temple Area Diagram To Determine Each Kind To Clear The Field Area And Area of Buddha Monk Area Churchyard, 3)Contract Rent Land of Temples in The Contract Should Specify The Purpose And Make Clear That Rent To Do As It Might Bring The Land Use Activities Can Measure Functions, 4) Measure Should Take Measures To Clear The Management About The Rent Not Contrary To The Law of, And 5)To Develop Knowledge And Ability of The Monks, Novices And Personnel Within The Temples Even More.