Managing the Temple's Financial Accounts according to the Principles of Good Governance

Abstract

               The objective of this academic article is to study the financial accounting management practices of temples using the principles of good governance. Study theoretical concepts related to management accounting. Study the principles of financial accounting management of the temple. And study the strengths, weaknesses, problems, obstacles, and suggestions for managing the temple's financial accounts according to the principles of good governance. The temple is a non-profit organization. And there are fundraising activities through donations Therefore, it is necessary to adhere to the principles of good governance in management. To achieve transparency and can be checked with the importance of managing the temple's financial accounts using good governance principles, it is important. The financial administrators of the temple must take it very seriously. The temple has the status of a juristic person. Has rights and duties according to the Sangha Act, B.E. 2505, even though it is a religious organization. But the temple has economic importance. It is a non-profit organization that is not a market system. Or according to the National Accounting System of 1993, it is called a non-profit household service institution, meaning an organization that operates without profit. By producing goods and services for the people or society without charging a price or for free. Or sold at a price that is not cost-effective or at a price that is economically insignificant this covers organizations such as foundations, associations, religious organizations. And political parties, etc.