The objectives of this research are 1) to study the creation of intellectual capital of social Entrepreneurs, 2) to develop the Buddhism Intellectual Capital Producing Process in the social entrepreneur in Samutsakorn Province and 3) to propose the guideline for the Buddhism Intellectual Capital Development in the social entrepreneur in Samutsakorn Province.

             The research methodology was the qualitative research. Data was collected from the 18 key informants selected specifically by the expert. The tool used for data collection was the structured in-depth interview. The one-by-one interview was used to collect data. The data was analyzed by descriptive research.

            Research findings were as follow:

            1. The creation of intellectual capital of enterprises to society – it was found that the Entrepreneurs set the manufacturing process and the factory waste management system following the project taking account of social and environment: anti-littering campaign in the factory and in the community, to support the activities in the school, in the monasteries and in the community, factory audit, the leader and the followers in the community aware of the environment conservation, fare and honest working, to follow the environment and health governance which is the mechanism of the Factory Act and the business morality. The executives follow the human rights and respect the humanity, freedom and equality of the employees.

            2. The Buddhism Intellectual Capital Development Process in the social entrepreneur in Samutsakorn Province-it was found that

                   1) The Buddhism intellectual capital development process about the human capital following the Threefold Training-it was found that the precepts were used as rules, regulations, or obligations to solve the problems happened to the employees.To support mindfulness meditation practice in the office and brainstorming as well as looking for new technologies and invention to solve problems and to manage the conflicts.

                   2)  The Buddhism intellectual capital development process about the social capital following the Threefold Training-it was found that there were knowledge sharing and making the connection to let each individual approach the knowledge and skills. To make awareness of being the mutual owner of the company in the leaders and staffs and to improve the knowledge and skills of the staff. And there was the development to increase the limitation of ability. The focus was to train the employees to follow the rules of the company, to be honest, to take one for the team and to cooperate with the governmental sections including the local governmental organization. To train the staff to determine to achieve goals by the activities enhancing the relation of the structure capital to keep the skilled staff in the company. Moreover, to follow and to apply the rules in the proper situation. In the management structure, the main in the new paradigm was the staff management process.

3. The guideline for the Buddhism Intellectual Capital Development in the social Entrepreneurs in Samutsakorn Province-it was found that

1) The guideline for the Buddhism Intellectual Capital Development in the social Entrepreneurs by using the training in higher morality-it was found that the rules of the company were accepted. The employees were trained to be aware of the self-value as well as the value of their colleagues. The staffs were introduced the good attitude which was useful for the company. The leaders provided the training program to be good staffs by following the precepts.  

2) The guideline for the Buddhism Intellectual Capital Development in the social entrepreneur by using the training in higher morality-it was found that it was determination to develop the human capital following the goals set.

3) The guideline for the Buddhism Intellectual Capital Development in the social entrepreneur by using the training in higher wisdom-it was found that there were knowledge management, innovation creation, the intellectual capital development following the strategies which set the right man to the right job, responsibility for society, participation, to follow the laws and to create the volunteer connection including effective teamwork.

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