Abstract

                 The aims of this research were to compare and present the way to develop the budget management according to Lokapala-dhamma (lokapāla-dhamma; virtues that protect the world), classified by the samples’ factors: positions, school size and experience. The research samples were 426 of administrators and teachers, selected by Krejcie and Morgan method and Simple Random Sampling. The study employed the mixed research methodologies; the questionnaire with its reliability value of .953 and the interview form were used to collect the data. The statistics used to analyze the data were: Mean, Standard Deviation, t-test (Independent Samples), f-test (One-Way ANOVA) and Scheffe’ method.

                 The research results were as follows:

                 1. The statistical score of the budget management according to Lokapala-dhamma of the samples in the research area in overall was at a high level; the highest can be seen in the aspect of ‘Calculating and Presenting the Budget’ and the least was that of ‘Budget Administration’.

                 2. The comparative scores of the budget administration, classified by the samples’ position were indifferent.

                 3. The comparative scores of the budget administration, classified by the samples’ school sizes were indifferent.

                 4. The comparative scores of the budget administration, classified by the samples’ work experiences were different with the statistical significance level at .05.

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