TAF PUBLISHING

This research's objective was to study the factors that affect the transparency and accountability of independent organizations in Thailand. This involves the use of authorities, administration, budget expenditures, and responding to public demand. In order to achieve cognitive development of transparency and accountability, that is the appropriate context of the country. This research study used qualitative research in a case study model. By using 3 tools to collect data. 1) Query documents 2) participatory observation 3) in-depth interviews. By dividing the data providers into three groups: independent organization, stakeholders, and the general public in the principle of data triangulations (Creswell, 2007). The findings revealed that an independent organization featured on the legal regulations and admitted to checking from the official government agency with authority to investigate directly. They are also influenced by the political and stakeholders' powers, including cultural factors, social norms, attitudes, values, and traditional beliefs. That affects the transparency and accountability of using independent organization authority in Thailand, both directly and indirectly. And another major problem is that it was not open for the citizens to participate truly. From policy formation process to implementation and monitoring. Thus creating transparency and accountability in the administration of independent organizations cannot succeed as expected.