Parichart Journal

Financial Accounting of Buddhist Temples in Thailand

Nada Chunsom — 2025-11-04

This research aims to 1) develop guidelines for creating manuals on accounting and financial reporting for temples in Thailand, considering limitations in equipment and personnel with accounting expertise, 2) propose policy recommendations to the National Office of Buddhism regarding the establishment of a financial accounting system for temples in Thailand and 3) explore the feasibility of utilizing information technology for managing temple financial data and propose actionable approaches for responsible agencies to consider in decision-making. The study employed questionnaires and interviews to collect data from a total of 534 sample sites. Descriptive statistics, including mean, percentage, and standard deviation, were used for data analysis. The findings reveal that financial accounting practices vary across temples. Therefore, the development of accounting and financial reporting guidelines should be closely aligned with establishing an administrative structure within temples, setting operational procedures to ensure internal controls, conducting regular audits, and promoting transparent information disclosure. Currently, temple financial audits are primarily conducted internally by monks or temple personnel. One mechanism to enhance public oversight could be through public disclosure of temple accounting information such as posting announcements on notice boards within the temple or broadcasting via loudspeakers allowing broader public access to the financial information.

Promotion and Development of Palm Tree Products to Promote Tourism in Bor Tru Community, Ranod District, Songkhla Province

Chotipong Bunyarit — 2025-11-04

This study is applied research employing a mixed-methods approach. The objectives are: (1) to examine community identity and analyze the economic feasibility of promoting tourism in the Not Sin Group; (2) to design products that support tourism promotion in the Not Sin Group; (3) to develop public relations media using marketing strategies to enhance tourism promotion in the Not Sin Group; and (4) to propose guidelines for upgrading and developing sugar palm products for community-based tourism management in Bo Tru Subdistrict, Ranot District, Songkhla Province. The sample consisted of five groups: (1) Not Sin Group (10 participants), (2) Government Agency Group (10 participants), (3) Business Entrepreneur Group (10 participants), (4) Bo Tru Community Village Group (10 participants), and (5) Tourist Group (100 participants). A purposive sampling method was employed. Research instruments included interviews and satisfaction questionnaires. The research steps are: 1) study community identity, 2) design products, 3) design public relations media, and 4) propose guidelines for upgrading and developing sugar palm products for community tourism management. The research findings indicate that the prominent community identity is embodied in the architectural features of Sihyang Temple, Phra Chedi Ngam Temple, Pradu Temple, and Pho (Khae) Temple. This unique architectural identity has been applied to product design in the following forms: 1) Palm-leaf hanging mobile from Pho (Khae) Temple 2) Peacock-inspired photo frame from Sihyang Temple 3) Palmyra palm fruit ice cream from Phra Chedi Ngam Temple 4) Palmyra palm jelly dessert from Pradu Temple. The promotional media developed for this purpose consist of motion graphics and posters, which provide information on travel routes and tourist attractions associated with the four temples. The proposed guidelines for enhancing and developing palmyra palm products to support community-based tourism management are as follows: 1) Establishing creative tourism objectives, particularly in the form of one-day trips 2) Promoting knowledge and understanding among relevant stakeholders 3) Integrating community-based and external activities 4) Ensuring the sustainability and continuity of activities.

Influencing Factors Affecting the Purchasing Intention and Behavior towards Upcycled Fashion Products of Thai Consumers

Chattayaporn Samerjai — 2025-11-04

The objective of this research was to study the causal factors that influence Thai consumers' purchase intention of upcycled fashion products. An online questionnaire was used to collect data from 410 Thai consumers through purposive sampling of individuals who knew about upcycled fashion products and lived in Thailand. To analyze the data, statistical techniques such as frequency, percentage, mean, standard deviation, and structural equation modeling were employed. The results of the study revealed that green awareness, attitudes, and subjective norms significantly influenced the intention to purchase upcycled fashion products at the .05 significance level. Purchase intention and promotion significantly influenced purchasing behavior at the .05 significance level, whereas perceived behavioral control had no effect on either purchase intention or purchasing behavior. To foster purchasing behavior, companies should first build purchase intention by promoting green awareness, cultivating positive consumer attitudes, and leveraging reference groups to encourage greater adoption of upcycled fashion products. Additionally, companies should implement promotional strategies such as warranties, advertising, public relations, and sales promotions to further motivate consumers’ purchasing decisions.

Disclosure of Greenhouse Gas Reduction Information and Its Impact on the Firm Value of Thai Listed Companies

Thanai Sriersan — 2025-11-04

This study examines the disclosure of greenhouse gas (GHG) reduction information and its impact on the firm value of Thai listed companies. This research focuses on promoting global environmental sustainability, particularly in economically developing regions. The researchers collected data from 113 on the Thai listed companies. The data were obtained specifically from companies that disclosed information on GHG emission reduction in the SETSMART database during the 2023 fiscal year. The data collection focused on disclosures related to GHG reduction, ESG score rankings, and corporate GHG reduction management plans, all of which may impact firm value, as measured by Tobin’s Q. The researchers employed multiple regression analysis. The study found that a high level of GHG disclosure positively influences ESG scores, which, in turn, enhances firm value. This research is beneficial for listed companies as it demonstrates that responsibility in reducing GHG emissions for environmental preservation can contribute to increased firm value. Additionally, the implementation of a GHG management plan helps support the disclosure of such information, contributing to the company's sustainability.