of the Serb majority communities. Beha(2011), also as KIPRED, concluded that the decentralization process in Kosovo is the best pathway to integration for the Serbian majority communities in Kosovo. Lemmon and Ross(2014) stated that decentralization enhances sub-national governments' ability to engage citizens between elections, it argued to create incentives for local and regional politicians to be more responsive and accountable to their constituents, but few studies have directly tested this claim. Breton et al(1998) summarized that decentralization provide a natural environment for the principle of subsidiary. Burema(2012) pointed out that the international community has used decentralization as a peace-building tool, principally seeking to protect the rights of the Serb minority in Kosovo. Dalipi(2012) is warning that one of the factors that present the challenge to peace-building is fragile institutions and lack of accountability by the political and administrative o cials. Internal, external and regional challenges are those that harm stabilization of the state of Kosovo analyzed by Dalipi(2014). Decentralization is the most successful tool for preserving and developing the multi-ethnic character of the country, concluded Gashi(Gashi 2010). Rothchild and Roeder(2005), Kriesi (2005) argue that Swiss system of direct democracies are that of Power Dividing and not Power Shearing, that opens up new opportunities for participation and co-decision. Intended benefits at the fields as administrative e ciency, control, balance and transparency, participation and democracy, matching preferences and social cohesion, competition, dynamism and development, laboratories of innovation and the creation of leaders,(Decentralization and Local Governance in South Eastern Europe and Southern Caucasus, 2011 ALDA, pg 9). Decentralization and accountability, the most important theoretical argument concerning decentralization is that it can improve governance by making government more accountable and responsive to the governed. 4 According to Markus Schultze-Kraft(2013), that“despite e orts by the international community to help establish a functioning system of decentralized governance, accountability in the country remains weak, …where issues of accountability have been of secondary importance.” 5 Tranchant concludes that“decentralization dampens all forms of ethnic violence for groups spatially concentrated enough and/or for groups having a local majority...”but there is need “to build checks and balances mechanisms at the regional level for local minorities not being harmed by the decentralization process.” 6 Siegle and O'Mahony find that“decentralization initiatives that support increased levels of local government expenditures, employment, and 4 Jean-Paul Faguet DECENTRALIZATION AND GOVERNANCE, EOPP/2011/27. 5 Markus Schultze-Kraft, Decentralization and Peace-building in Kosovo: Is there a Role for Social Accountability?, Institute of Development Studies, 2013. 6 Jean-Pierre Tranchant, 2007, Decentralization and Ethnic Conflict: The Role of Empowerment MPRA, page 1. https://mpra.ub.uni-muenchen.de/3713/1/MPRA_paper_3713.pdf