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Moisés J. Schwartz and Ray C. Rist

This chapter examines how the IEO has sought to reconcile the two main objectives of evaluation. As will be seen, the IEO has served as both an accountability and learning instrument for the IMF. The chapter analyzes findings across IEO evaluation reports and presents data that reveals how during the last six years the IEO has increased efforts to simultaneously achieve both of these objectives. The chapter concludes with further analysis on the tension between learning and accountability as well as on the role of self-evaluation in promoting these two