Social accountability refers to social movements that demand accountability through channels other than traditional vertical mechanisms (elections) and horizontal mechanisms. They often frame their claims in terms of legality and rights. Social accountability is an emerging trend in the accountability relationship between civil society and government.   It is an approach initiated by the civil society or the State, towards building an accountable and responsive government by relying on civic engagement (Daniel Arroyo).Social accountability seeks to institutionalise durable societal control over policies by enabling collective actors to exercise voice in deliberative processes that monitor public decisions. It operates through three main strategies – social mobilisation, the judiciary, and the media. The participatory of institutions create spaces for accountability mechanisms. However the process of social accountability does not suppose that the existing institutions are participatory enough.  So the success of the social accountability process to a large extent depends on the participatory appraisal conducted to select the target group or the beneficiaries. This is because this target group would be participating in the accountability process.
 
If we trace back social accountability process, we shall see its existence in earlier kingdoms where emperors used to recruit persons designated as auditors to get feedback about the activities undertaken by the kings in the kingdoms. These auditors used to go to public spaces to listen to citizens’ opinions on various matters, like behaviour of employees, incidence of tax, image of local officials, etc. Charles Medawar pioneered the concept of social audit in 1972 with the application of the idea in medicine policy, drug safety issues and on matters of corporate, governmental and professional accountability. The concept of Social Audit went on to evolve among many of the corporate groups as a tool for reporting their contribution to society. Several NGOs also went on to adopt the practice.

The Key principles of Social Accountability will include the following

1. To bring about Transparency, Effectiveness and Integrity in Public Action
2. To bring about greater participation of the citizens in public policy and actions and thus making process more democratic and representative
3. To integrate the accountability factors both at structural and functional levels of administration.