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The general aim of this work is to show that the technology of Social Observatories has a social function that includes, in addition to monitoring public accounts, bringing education, awareness and a change of culture to citizens. The partnership between these entities and the state is essential for mobilising society. In order to achieve this objective, extensive bibliographical research was carried out on the structure and work of social observatories linked to the Observatory Network for Social Control and other organised civil society entities that focus their activities on promoting citizenship and tax education. In terms of procedures, the work seeks to find out details of the trajectory, structure and working methodologies of social observatories and was drawn up by means of a bibliographical survey based on the report carried out by researchers from the Politeia - Coproduction of the Public Good: Accountability and Management research group at Santa Catarina State University (UDESC/ESAG), in partnership with the Itajaí Social Observatory (OSI), with the support of the OSB Social Control Network.