Principal/Agent Theory economic that makes clear accountability relationship management (Agent) to shareholders (Principal), Have the effect of creating new public management . This theory highlights important issues regarding the accountability of state structures that distinguishes private structures. This theory of public administration causes agents to act and be accountable to their citizens' interests. Although the Principal/Agent theory does not provide a complete solution for administration accountable, but accountability relationships which reveal a positive step in improving accountability. This theory is one of the factors citizen relationship management. In this article we will examine the relationship between Principal/Agent theory and citizen relationship management.