All states have mechanism procedure to promote or guarantee their public services’ accountability. Reform era by improvement of democracy has provided a new expectation to have accountability practices in Indonesia public administration. Other factors, including donor countries such as UNDP and World Bank have pushed Indonesia to reorganize its bureaucracy system in particularly its public services to materialize practices of good governance. Moreover, the movement of democracy values, global human right issues, and strong demands for local autonomy has encourage a wide accountability; it is not only evaluated internally but also externally, that is social accountability in performing public services.

Key words: social accountability, public service, good governance.