The objective of mutual accountability is to facilitate a process whereby development co-operation providers and partner countries are held jointly accountable to a set of agreed commitments (OECD, n.a.). For example, an independent evaluation of the implementation of the Paris Declaration found that results management and mutual accountability were two of the areas with the least progress made by development partners (Wood et al., Similarly, a review of the Global Partnership for Effective Development Co-operation found that targeted efforts are needed to make mutual review processes more transparent and inclusive, extending participation to emerging providers, civil society organisations and the private sector (OECD/UNDP, 2014).