THE GUIDELINES FOR MANAGING THE ACCOUNTING SYSTEM AND PREPARATION OF FINANCIAL REPORTS FOR TEMPLE TO BECOM SUSTAINABILITY

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Sarinchakorn Chokphiriyapinyo
Kodchaporn Noramart

Abstract

This research aims to study the guidelines for managing the accounting system and the preparation of financial reports in accordance with accounting standards for temples. A qualitative research model was conducted using in-depth interview to collect data form 16 example temples representative that have been selected from the Sangha Supreme Council of Thailand Resolution 592/2560 and 90/2561 in Bangkok and Nakhon Pathom Province and 10 experts focus group discussions to confirm the research results and exchange ideas that more helpful for this research.


           The result indicated that the guidelines for managing accounting systems and well preparing financial reports for temple are 1) Additional training knowledge to accountants or involves. 2) Clearly define the accounting procedures that easy to understand and not complicated. 3) Monthly and annual meetings to discuss and exchange experiences to solve problems, follow up and evaluation. 4) Use the same standard format of documents related to accounting. 5) Check and certify the accounting preparation thoroughly before making a report. 6) Adhere to accounting principles with transparency and accuracy according to objectives. 7) Keeping documents related to accounting preparation correctly and completely and can be verified at any time. 8) Clearly create the flow of accounting documents. 9) Clearly of duties of accounting for those involved. 10) There should be segmentation according to the context and potential of accounting. 11) Create a suitable accounting system program for temple. 12) Increase the number of example temples. 13) There must be a document maker, inspector and author in the process of disbursement every time to counterbalance and transparency. 14) There should be a learning center to provide information and advice about accounting report preparation. 15) Clearly define the same period of financial report preparation for every temple and 16) Use a successful temple to act as a mentor to consult for the new temple.

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References

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