Governance, Social Accountability and the Civil Society Abstract Empiric evidences show that countries whit better

governance had outcomes higher than other countries with deficient management. Another researchs show that external accountability can lead to better governance. Resent social accountability initiatives include such as citizen report cards, participatory public policy making, public expenditure tracking, and efforts to improve the effectiveness of internal accountability mechanisms of the government, for example by involving citizens in public commissions and hearings and oversight committees. A key feature of recent practices is the increased reliance on civil society organizations (CSOs) through domestic imperatives or externally driven donor support to influence government priorities for spending and reform and monitoring public expenditures. A social accountability initiatives more used is Participatory Budget Processes in their different stages such Formulation, Analysis, Expenditure Tracking and Performance Monitoring. Also Citizen Reports Cards are very widespread because permit evaluate different service providers from a user perspective and thereby make the service providers more accountable to the citizens. The implementation of that initiatives of social engagement has some risks for entrepreneurs that basically are undervalue the importance of interest of civil society, ability of civil society organizations, legal and regulatory frameworks and an accessible government that foster the social engagement. The challenge is to identify the instruments and processes to enabling local drivers of change.