Iddhipāda: Concept of Theravada Buddhist Philosophy for Auditing Temple Accounts

Abstract

The academic article aims to propose Iddhipāda 4 as a Theravada Buddhist philosophical framework for temple accounting, explaining the relationship between Buddhist principles and the financial and accounting management processes of temples in Thai society. Iddhipāda 4 consists of: Chanda, Viriya, Citta, and Vimamsa. This principle, which emphasizes the achievement of goals in work, can be applied as a tool for overseeing, monitoring, and developing accounting systems to ensure transparency, efficiency, and compliance with good governance principles. This study employs documentary analysis, examining data from the Buddhist scriptures (Tipitaka), commentaries, related research, as well as accounting and administrative documents related to religious organizations. This information is then synthesized to form an integrated conceptual framework. The study found that Chanda (desire/enthusiasm) can be used to motivate accounting professionals to have a love and faith in accuracy; Viriya (diligence/effort) reinforces perseverance in carefully checking data; Citta (mind/consciousness) fosters attentiveness and concentration in performing tasks; and Vimamsa (reflection/awareness) helps in rational consideration, analysis, and verification of data accuracy. Furthermore, the Iddhipāda can be developed into a systemic framework for auditing temple accounts, linking it to the principles of internal control and risk management to prevent fraud, errors, and a lack of transparency that may occur in religious organizations. This will impact community trust and the long-term sustainability of the temple. The Iddhipāda is not merely spiritual principles but can also be applied as a practical framework for auditing temple accounts in a concrete manner. This encompasses dimensions of ethics, efficiency, and transparency, which will help elevate the management of temples to align with Buddhist principles and the expectations of contemporary society in a suitable and sustainable manner.