While much of the public administration literature has highlighted the critical role of civic engagement in local governance, few have studied the way by which civic engagement resolves dilemmas derived from conflicts between performance and procedure accountability. Following the arguments provided by Denhardt (2011) and Kerwin (2003), this research aims to identify the way to reduce accountability dilemmas by using the 2010 Korean survey conducted for public administrators and citizens engaged in local governance. Results indicate that civic engagement in decision-making processes can have a positive impact on holding public administrators accountable for both procedure and performance. Findings specifically indicate that civic engagement can encourage administrators to identify local problems as well as citizens` needs and preferences. In addition, both citizen representatives and public officials positively perceive the effect of civic engagement on performance and procedure accountability, implying that building consensus on local issues between citizens and public officials through civic engagement can reduce conflict between efficiency and democratic values.