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Este estudo apresenta resultados de análise do processo de prestação de contas e controle social entre a Secretaria Municipal de Saúde e o Conselho Municipal de Saúde de Anápolis-Brasil. No processo de pesquisa-ação, foram realizados diferentes estágios, como observação em reuniões plenárias, composição do conselho, entrevista em grupo com membros do conselho e treinamento com membros do conselho (Thiollent, 1997). Os principais resultados são a elaboração e a aprovação de resolução que define um modelo para relatórios de prestação de contas e a elaboração de manual com diretrizes para a leitura e a análise de relatórios de prestação de contas. Os membros do conselho de saúde mudaram a forma do processo de análise dos relatórios, com ênfase na qualidade e na relação destas informações com o que foi planejado. À luz da perspectiva teórica de Habermas, os autores questionam o papel do treinamento e da padronização nesse processo. Questiona-se se este momento constitui uma oportunidade de empoderamento/libertação, ou o contrário, se os membros são um instrumento de dominação e alienação. ; Adopting an action research approach, this study presents the findings of an analysis of accountability and social control processes in place between the local government (Municipal Health Office) and the Anápolis-Brazil Municipal Health Council. The different stages of the action research process entailed: observation of plenary meetings, analysis of the composition of the council, a group interview with council members and the training of council members. The main results were the tabling and approval of a resolution defining a template for accountability reports and the drafting of a handbook with guidelines on how to read and analyze accountability reports. Members of the health council were seen to change their views concerning the process of analyzing the reports, the new emphasis being on their quality and on connecting them with the planning information. In the light of Habermas's perspective, the authors question the role of training and the intention implicit in the guidelines: are they an opportunity for empowerment/liberation or, on the contrary, an instrument of domination and alienation?

Adopting an action research approach, this study presents the findings of an analysis of accountability and social control processes in place between the local government (Municipal Health Office) and the Anápolis-Brazil Municipal Health Council. The different stages of the action research process entailed: observation of plenary meetings, analysis of the composition of the council, a group interview with council members and the training of council members. The main results were the tabling and approval of a resolution defining a template for accountability reports and the drafting of a handbook with guidelines on how to read and analyze accountability reports. Members of the health council were seen to change their views concerning the process of analyzing the reports, the new emphasis being on their quality and on connecting them with the planning information. In the light of Habermas's perspective, the authors question the role of training and the intention implicit in the guidelines: are they an opportunity for empowerment/liberation or, on the contrary, an instrument of domination and alienation?