Comparative Study Of Transparency Governance Between Municipalities And Subdistrict Administrative Organizations In Phitsanulok Province

Abstract

          This research aimed to (1) examine the level of transparency management of municipalities and subdistrict administrative organizations (SAOs) in Phitsanulok Province, and (2) compare the levels of transparency management between these two types of local government organizations. The sample consisted of 120 respondents, including civil servants and local government personnel. The research instrument was a questionnaire, and the data were analyzed using mean, standard deviation, and independent samples t-test.The findings revealed that: (1) the overall level of transparency management of municipalities was at a high level (𝑥̄ = 4.13, S.D. = 0.45), while that of SAOs was also at a high level (𝑥̄ = 3.54, S.D. = 0.49). Municipalities demonstrated higher mean scores in all dimensions, particularly in information disclosure (𝑥̄ = 4.30) and internal audit (𝑥̄ = 4.25); and (2) the hypothesis testing indicated that the transparency management level of municipalities was significantly different from that of SAOs at the .05 level (t = 6.27, p = 0.001). These findings suggest that organizational structure and resource capacity are key determinants influencing the level of transparency in local government organizations. Policy recommendations include: (1) promoting standardized digital public information disclosure systems (Open Data) across all local government organizations; (2) enhancing the capacity of SAOs in information technology and internal audit systems; and (3) establishing policies to facilitate the exchange of best practices between municipalities and SAOs to improve transparency and strengthen good governance at the local level in a sustainable manner.