Good governance is recognized as essential to poverty reduction efforts and respect for human rights, as well as conflict prevention, growth, and environmental protection. Definitions of "governance" range from a restricted view focusing on sound management of the economy, to a more expansive view that embraces political liberalisation and problems of social inequality. According to the expansive definition, good governance implies democratic governance, meaning an agenda for participation, human rights, and social justice.

Women ought to benefit as much as men from governance reforms that focus on reducing corruption and increasing opportunities to participate in public decision-making. But there is no such thing as gender-neutral governance reform. If governance reforms do not address the social relations that undermine women's capacity to participate in public decisions, they run the risk of reproducing gender biases and patterns of exclusion in the management of public affairs.

Accountability systems that work for women contain two essential elements:

• Women's inclusion in oversight processes
  Gender-responsive accountability institutions must ensure that decision-makers answer to the women who are most affected by their decisions. This means that women must be entitled to ask for explanations and justifications–they must be legitimate participants in public debates, power-delegation processes, and performance assessments.
• Advancing women's human rights is a key standard against which the performance of officials is assessed
  Power holders must answer for their performance in advancing women's rights. The standards of due diligence and probity in holding the public trust must include gender equality as a goal of public action.