The objectives of this research are : (1) to study the accounting systems management, (2) to study the properties of Buddhist temple and accounting systems of Buddhist temples, and (3) to study the accounting systems management of Thai Buddhist temples in Bangsai District, Ayutthaya Province. Qualitative research was conducted in this study. Documents analysis and the In-depth Interview including observation were carried out. Ten Sangha administrators were interviewed as key informants in this study. The tool used in this research was  a structured interview schedule. Content analysis technique was employed for the collected data along with the researcher’s observation.

The findings of this research are concluded as follows:

1) Accounting is the process or procedure of the preparation of the financial report. The work requires carefulness in the operation. The staff must have knowledge and specialize in the rules and regulations with qualified staff. These would be successful factors for efficiency and effectiveness of accounting management. The recording of the economic events could have a value as currency and would be organized into categories for a summary of the final results in accordance with accounting principles generally accepted including the analysis and interpretation of data in financial reporting. These would be useful for decision-making in various fields for individuals or organizations which are interested in the financial activities.

2) Ecclesiastical properties include the collective religious assets which are regarded as the property of religion. It is not owned by any temple.               The accounting of Buddhist temples in the management of the ecclesiastical property, including assets, money, etc., in conformity to the Ministerial Regulation  No. 2 (BE 2511), which is not contrary to the principles of the doctrine and discipline.

3) Most of accounting practices and accounting systems of temples       in Bangsai District, Ayutthaya Province are not appropriate according to the general accounting practices. It lacks of good internal control particularly the supply of money and property. Most of accountants lack of experiences and  knowledge of  the current accounting. At the present, there is no division of duties of trustees and accounting. This could easily lead to corruption. In this study, researcher have suggested the appropriate accounting management system which would lead to the good accounting and internal control. The suggested forms of the documents and financial reporting including how to monitor internal assessment would be the measure to optimize the efficiency of the better internal control.