Abstract
Samoa is one of the many small developing countries that are now joining the international call to strengthen local government in a global effort to advance this institution as a recognized force for positive development, especially with respect to the achievement of Millennium Development Goals (MDGs). Part of the process includes the introduction of good governance practices through capacity building in order for local government to become proficient in managing resources and to be efficient and effective in service delivery. Accountability and transparency are central to the capacity building process. This paper finds that these central principles of good governance are neither novel nor foreign to the cultural and social practices of local government in Samoa. Hence, it is argued that any attempt to build the capacity of local government in Samoa should involve enhancing and embracing those established cultural measures that underpin accountability and transparency