1. The literature on decentralization and accountability is extensive. Many scholars trace arguments about local government and the ability of citizens to hold government accountable to Alexis de Toqueville (1848). For more recent discussions, see;Abers,1998
2. Voice Lessons: Local Government Organizations, Social Organizations, and the Quality of Local Governance
3. The discussion of three forms of accountability;Tulchin O'neill ; Oxhorn;Putnam,1993
4. municipalities between 25,000 and 100,000 inhabitants included 23.6 percent of all local governments in Mexico and 25.3 percent of its population; their average population was;on this methodology. The states were Guanajuato,1997
5. 229 local public managers, 98 community leaders and important citizens, 26 local party officials, 48 state and federal level officials, as well as a number of academic experts. Orazio Bellettini, Karla Breceda, Alexi Canaday-Jarrix, Elizabeth Coombs, Xochitl Leon, and Alberto Saracho-Mart�nez, graduates of the Kennedy School of Government at Harvard University, and Sergio C�rdenas-Denham, of the Harvard Graduate School of Education, carried out the research;Collectively, 569 individuals were interviewed, including 51 current and former mayors