Abstract

Mutual accountability lies at the heart of the Paris (and Accra) Declaration’s commitment to reforming the aid relationship. Despite the Paris Declaration’s strong focus on mutual accountability, it remains little explored in conceptual and practical terms. This report seeks to lessen this void by clarifying the concepts underpinning country-level mutual accountability and highlighting emerging good practices. It is based on research conducted by the Overseas Development Institute covering experiences in a sample of 19 countries, with a particular focus on Rwanda, Mozambique and Vietnam.