!"#$%&'()*+,%"-./(%0'1%23%#/.4/56/(%7829%

1

GPSA WORKING PAPER SERIES !

SOCIAL ACCOUNTABILITY: WHAT DOES THE EVIDENCE REALLY SAY? !"#$%&$#'(")!

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A

SOCIAL ACCOUNTABILITY:

WHAT DOES THE EVIDENCE REALLY SAY? !"#$%&$#'(")'#:;''<%'=%>+4/(+-4*'+-<%#/(?*:/%$5/(*:-+%@+*?/(A*4B%='CD-5/(*:-+1/EF%

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Cover design: Martin Schmidt

!"#$%&'()*+,%"-./(%0'1%23%#/.4/56/(%7829%

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CONTENTS

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$6'F4%4;/%$F4;'(%11111111111111111111111111111111111111111111111111111111111111111111111111111111111111:%

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Q/=/(/+:/A111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111111@9%

!"#$%&'()*+,%"-./(%0'1%23%#/.4/56/(%7829%

5

ABSTRACT

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

!"#$%&'()*+,%"-./(%0'1%23%#/.4/56/(%7829%

6

ACKNOWLEDGEMENTS

G;-+)A%?/(B%5F:;%4'%X-(:'A%X/+E*6F(F%-+E%G*-,'%"/*C'4'%='(%4;/*(%*+.F4%*+4'%4;*A%A4FEB3%-+E%4'%^-5*+*%$*B-(3%_*(-+%K;-44B3%`';+%!-?/+4-3%a/</+/%!(-+E?'*++/43%R<'(/+:*-%!F/(P'?*:;3%#:'44%!F,,/+;/*53%`/==%a-<<3%Q*:;-(E%a'<<'J-B3%$+F(-E;-%`'A;*3%#4F4*%_;/5-+*3%#4/.;/+%_'AA-:)3%Q'A*/%X:!//3%b*L-B/+E(-%Q-'3%Q'6B%#/+E/('J*4A:;%-+E%$<6/(4%b-+%cB<%='(%4;/*(%A./:*=*:%-+E%4*5/<B%:'55/+4A%'+%/-(<*/(%?/(A*'+A1%G;-+)A%-<A'%4'%K/+/E*:4/%E/%<-%K(*/(/3%"-F<%d*/6'J*4P3%#-J]^'F+,%X*+3%#*5'+%NeX/-<<B3%b*L-B/+E(-%Q-'3%$FE(/B%#-:)A3%0*:'<-%#5*4;/(A3%`/==%G;*+EJ-3%&-((/+%b-+%&*:)<*+3%X*:;-/<%&''<:':)%='(%4;/*(%*+4/(?*/JA3%4'%";*<%_//=/(%='(%;*A%E*A:FAA-+4AO%:'55/+4A3%-+E%4'%.-(4*:*.-+4A%*+%A/5*+-(A%*+%&-A;*+,4'+%VM3%`-)-(4-%-+E%X/C*:'%M*4B%H?*-%J/6*+-(I1%G;-+)A%-<A'%4'%&--E%G-5--%='(%E/A*,+%-AA*A4-+:/%J*4;%R*,F(/A%7%-+E%S1%$A%FAF-<3%4;/B%-+E%4;/%!"#$%6/-(%+'%(/A.'+A*6*<*4B%='(%4;/%?*/JA%/C.(/AA/E%;/(/%6B%4;/%-F4;'(1%%%6,"7%%%&/%$7%&".%

G.(,)>,(!H.C!-5!,!:+.2*55.+!,)!I;*+-4,(!J(-9*+5-)EB!-(!)>*!K4>../!.2!'()*+(,)-.(,/!K*+9-4*@!L-5!+*5*,+4>!,77+*55*5!)>*!+*/,)-.(5>-:5!M*)D**(!,44.6(),M-/-)EB!)+,(5:,+*(4E!

,(7!4-)-N*(!:,+)-4-:,)-.(B!,(7!>*!>,5!4,++-*7!.6)!2-*/7!+*5*,+4>!-(!+6+,/!O*C-4.!5-(4*!%PQ#@!L*!46++*()/E!5*+9*5!.(!)>*!M.,+75!.2!7-+*4).+5!.2!RC2,;SI;*+-4,!,(7!H6(7,+!TO*C-4.U!,(7!-5!,!;*;M*+!.2!)>*!'()*+(,)-.(,/!FC:*+)!V,(*/!.2!)>*!'(7*:*(7*()!3*:.+)-(A!O*4>,(-5;!.2!)>*!R:*(!W.9*+(;*()!V,+)(*+5>-:@!!H.+!,44*55!).!:6M/-4,)-.(5B!5**X!>)):X<<Y.(,)>,(S2.C@.+A<!!

!!!!!!!!!

!"#$%&'()*+,%"-./(%0'1%23%#/.4/56/(%7829%

7

1. INTRODUCTION

#':*-<%-::'F+4-6*<*4B%A4(-4/,*/A%4(B%4'%*5.('?/%*+A4*4F4*'+-<%./(='(5-+:/%6B%6'<A4/(*+,%6'4;%:*4*P/+%/+,-,/5/+4%-+E%4;/%.F6<*:%(/A.'+A*?/+/AA%'=%A4-4/A%-+E%:'(.'(-4*'+A1%>+%.(-:4*:/3%4;/%:'+:/.4%*+:<FE/A%-%J*E/%(-+,/%'=%*+A4*4F4*'+-<%*++'?-4*'+A%4;-4%6'4;%/+:'F(-,/%-+E%.('L/:4%?'*:/1%>+A'=-(%-A%A':*-<%-::'F+4-6*<*4B%6F*<EA%:*4*P/+%.'J/(%?*A]f]?*A%4;/%A4-4/3%*4%*A%-%.'<*4*:-<%.(':/AA%g%B/4%*4%*A%E*A4*+:4%=('5%.'<*4*:-<%-::'F+4-6*<*4B3%J;*:;%=':FA/A%A./:*=*:-<<B%'+%/</:4/E%'==*:*-<A%-+E%J;/(/%:*4*P/+%?'*:/%*A%'=4/+%E/</,-4/E%4'%(/.(/A/+4-4*?/A%*+%6/4J//+%/</:4*'+A1%G;*A%E*A4*+:4*'+%5-)/A%A':*-<%-::'F+4-6*<*4B%-+%/A./:*-<<B%(/</?-+4%-..('-:;%='(%A':*/4*/A%*+%J;*:;%(/.(/A/+4-4*?/%,'?/(+5/+4%*A%J/-)3%F+(/A.'+A*?/%'(%+'+]/C*A4/+412%#':*-<%-::'F+4-6*<*4B%H#$::I%*A%-+%/?'<?*+,%F56(/<<-%:-4/,'(B%4;-4%*+:<FE/AU%:*4*P/+%5'+*4'(*+,%-+E%'?/(A*,;4%'=%.F6<*:%-+Eh'(%.(*?-4/%A/:4'(%./(='(5-+:/3%FA/(]:/+4/(/E%.F6<*:%*+='(5-4*'+%-::/AAhE*AA/5*+-4*'+%ABA4/5A3%.F6<*:%:'5.<-*+4%-+E%,(*/?-+:/%(/E(/AA%5/:;-+*A5A3%-A%J/<<%-A%:*4*P/+%.-(4*:*.-4*'+%*+%-:4F-<%(/A'F(:/%-<<':-4*'+%E/:*A*'+]5-)*+,3%AF:;%-A%.-(4*:*.-4'(B%6FE,/4*+,1%^/4%-5*EA4%4;*A%E*?/(A/%-((-B%'=%'+,'*+,%/C./(*5/+4-4*'+%H-4%6'4;%A5-<<%-+E%<-(,/%A:-</I3%-+-<BA4A%-(/%6/,*++*+,%4'%+'4/%4;/%E*==/(/+:/A%6/4J//+%<*5*4/E%4''<A%='(%:*?*<%A':*/4B%5'+*4'(*+,%-+E%?'*:/%-+E%6('-E/(%.F6<*:%*+4/(/A4%-E?':-:B%-..('-:;/A%='(%.'<*:B%(/='(5%H/1,13%`'A;*%-+E%a'F4P-,/(%7827I1%%%#':*-<%-::'F+4-6*<*4B%*+*4*-4*?/A%-(/%5F<4*.<B*+,%*+%4;/%6('-E/(%:'+4/C4%'=%4;/%6''5*+,%,<'6-<%4(-+A.-(/+:B%-+E%-::'F+4-6*<*4B%=*/<E3%J;*:;%-<A'%*+:<FE/A%;*,;].('=*</%'./+%,'?/(+5/+4%(/='(5A%-+E%-+%/C4(-'(E*+-(B%.('<*=/(-4*'+%'=%?'<F+4-(B%5F<4*]A4-)/;'<E/(%*+*4*-4*?/A%4;-4%-44/5.4%4'%A/4%A':*-<%-+E%/+?*('+5/+4-<%A4-+E-(EA3%5-*+<B%='(%4;/%.(*?-4/%A/:4'(17%%G;/A/%E*?/(A/%/=='(4A%-(/%6-A/E%'+%4;/%-AAF5.4*'+%4;-4%W*+='(5-4*'+%*A%.'J/(O%g%4;-4%4(-+A.-(/+:B%J*<<%+/:/AA-(*<B%</?/(-,/%-::'F+4-6*<*4B1%^/4%J*E/<B]-::/.4/E3%+'(5-4*?/<B%-../-<*+,%4;/'(*/A%'=%:;-+,/3%AF55/E%F.%-A%iAF+A;*+/%*A%4;/%6/A4%E*A*+=/:4-+43j%4F(+%'F4%4'%;-?/%F+/?/+%/5.*(*:-<%='F+E-4*'+A%HR'C%788k-I1%>+%(/A.'+A/3%6'4;%.(-:4*4*'+/(A%-+E%.'<*:B%-+-<BA4A%-(/%*+:(/-A*+,<B%.'A*+,%4;/%iJ;-4%J'()Aj%\F/A4*'+%g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

!"#$%&'()*+,%"-./(%0'1%23%#/.4/56/(%7829%

8

F+E/(A4-+E%#$::%5'(/%,/+/(-<<B3%J;*:;%:-+%;/<.%4'%*+='(5%(/-<*A4*:%A4(-4/,*/A%-+E%/C./:4-4*'+A1%%%%G;*A%A4FEB%(/*+4/(.(/4A%6'4;%4;/%/5.*(*:-<%/?-<F-4*'+%/?*E/+:/%-+E%4;/%-+-<B4*:-<%:'+:/.4A%*+?'<?/E%*+%#$::3%*+%'(E/(%4'%;/<.%4'%-EE(/AA%4;/%iJ;-4%+/C4Yj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iA4-4/]A':*/4B%AB+/(,Bj%-..('-:;%4'%*+A4*4F4*'+-<%-+-<BA*A1%G;/%A4FEB%:'+:<FE/A%J*4;%-+%/5.;-A*A%'+%.(']-::'F+4-6*<*4B%:'-<*4*'+A%4;-4%6(*E,/%4;/%A4-4/]A':*/4B%E*?*E/1%%%G'%.(/?*/J%4;/%5-*+%-(,F5/+43%*=%'+/%F+.-:)A%4;/%*5.-:4%/?-<F-4*'+%/?*E/+:/3%*4%-:4F-<<B%4/A4A%4J'%?/(B%E*==/(/+4%-..('-:;/A%F+E/(%4;/%6('-E%#$::%F56(/<<-U%),4)-4,/%-+E!5)+,)*A-4@!G-:4*:-<%#$::%-..('-:;/A%-(/%6'F+E/E%*+4/(?/+4*'+A%H-<A'%)+'J+%-A%4''<AI%-+E%4;/B%-(/%<*5*4/E%4'%iA':*/4B]A*E/j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

!"#$%&'()*+,%"-./(%0'1%23%#/.4/56/(%7829%

9

2. RETHINKING CONCEPTUAL FRAMEWORKS FOR SACC

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20

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5"C2$5%M%KLw()5-+%-+E%#?/+AA'+OA%?/(B%*+=<F/+4*-<%=*/<E%/C./(*5/+4%*+%@,-+E-%J'()/E%J*4;%<':-<%:*?*<%A':*/4B%'(,-+*P-4*'+A%4'%.('5'4/%-%<':-<%:'5.-:4%6/4J//+%:'55F+*4*/A%-+E%<':-<%;/-<4;%J'()/(A%*+%E'P/+A%'=%@,-+E-+%?*<<-,/A1%$=4/(%/C4/+A*?/%.*<'4*+,3%4;/B%4/A4/E%-%:'55F+*4B%5'+*4'(*+,%.(':/AA%E/A*,+/E%4'%/+:'F(-,/%?'*:/3%4'%-?'*E%/<*4/%:-.4F(/%-+E%4'%=-:*<*4-4/%./(*'E*:%E*-<',F/%J*4;%;/-<4;%J'()/(A%Hi*+4/(=-:/%5//4*+,AjI1%G;/%*5.-:4A%J/(/%E(-5-4*:3%*+:<FE*+,%(/EF:4*'+%*+%*+=-+4%5'(4-<*4B%*+%4(/-45/+4%:'55F+*4*/A%HSSpI3%*+:(/-A/E%FA/%'=%'F4.-4*/+4%A/(?*:/A%H78p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w()5-+3%V/%&-<\F/%-+E%#?/+AA'+%7829I1%G;/%*+4/(+-4*'+-<%<*4/(-4F(/%E'/A%+'4%*+E*:-4/%J;/4;/(%4;/A/%=*/<E%/C./(*5/+4A%*+=<F/+:/E%;/-<4;%.'<*:B%*+%@,-+E-3%6F4%4;/B%*+A.*(/E%(/.<*:-4*'+%/=='(4A%*+%#*/((-%d/'+/%Ha-<<3%X/+P*/A%-+E%&''<:':)%7829I1%G;*A%:-A/%*+E*:-4/A%4;-4%+'4%-<<%(/.'(4%:-(EA%-(/%4;/%A-5/1%R'(%/C-5.</3%*+%:'+4(-A4%4'%4;/%/EF:-4*'+%*+4/(?/+4*'+%*+%K-+/(L//%/4%-<%H7828I%E*A:FAA/E%-6'?/3%4;*A%/C./(*5/+4%*+?'<?/E%-%.(*5-(B%=':FA%'+%A/(?*:/%.('?*E/(%./(='(5-+:/%-+E%/C.<*:*43%+/,'4*-4/E%i:'55F+*4B%:'+4(-:4Aj%4;-4%A./:*=*/E%;'J%A/(?*:/A%J/(/%4'%6/%*5.('?/E3%-A%J/<<%-A%/</:4/E%:'55F+*4B%(/.(/A/+4-4*'+%*+%4;/%AF6A/\F/+4%'?/(A*,;4%.(':/AA1%>+E//E3%i5'(/%4;-+%'+/%4;*(E%'=%4;/%n.(/?*'FA<B%*+/==/:4*?/o%<':-<%'?/(A*,;4%:'55*44//A%J/(/%E*AA'<?/E%-+E%+/J%5/56/(A%/</:4/E%='<<'J*+,%4;/%*+4/(?/+4*'+j%H788lUk9kI1%%9I%T#E1$U0'.1G&%'%"'1#3".C$%1"#'+$BA'$22+1/E'%"'0"51$+'2."G.$C0U%>+%A.*4/%'=%4;/%J*E/A.(/-E%'.4*5*A5%(/,-(E*+,%4;/%A.(/-E%'=%.F6<*:%*+='(5-4*'+%-::/AA%<-JA3%=/J%A4FE*/A%E':F5/+4%;'J%4;/B%:-+%6'<A4/(%-::/AA%4'%.F6<*:%A/(?*:/A1%"/*A-);*+%-+E%"*+4'%H7828I%4/A4/E%>+E*-OA%Q*,;4%4'%>+='(5-4*'+%$:4%J*4;%-%=*/<E%/C./(*5/+4%4;-4%:'5.-(/E%E*==/(/+4%A4(-4/,*/A%='(%<'J]*+:'5/%:*4*P/+A%4'%-..<B%='(%=''E%(-4*'+%

!"#$%&'()*+,%"-./(%0'1%23%#/.4/56/(%7829%

21

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k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g%4;'F,;%5/56/(A%'=%5-(,*+-<*P/E%,('F.A%E*E%+'4%6/+/=*4%-A%5F:;%-A%'4;/(A%H"0"X%7827I1%G;/%.(',(-5%*+?'<?/E%(/<-4*?/<B%<'J%</?/<A%'=%:'((F.4*'+3%/A./:*-<<B%:'5.-(/E%4'%'4;/(%,'?/(+5/+4%.(',(-5A3%-+E%4;/%:-FA-<%=-:4'(A%*+:<FE/%<':-<%4(-+A.-(/+:B3%*+='(5/E%.-(4*:*.-4*'+3%<':-<%4(-*+/(A3%:/+4(-<%-FE*4A%-+E%/C4/+A*?/%5'+*4'(*+,%-+E%/?-<F-4*'+%H!F,,/+;/*5%788[3%R(*/E5-+%782SI1%d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g%4;/%;'5/%'=%4;/%,(-AA(''4A%A':*-<%-FE*4%g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4. DISENTANGLING TACTICAL AND STRATEGIC APPROACHES

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i#4(-4/,*:j%*A%E/=*+/E%*+%4;*A%:'+4/C4%-A%-+%-..('-:;%J*4;%-%4;/'(B%'=%:;-+,/%4;-4%4-)/A%*+4'%-::'F+4%4;/%(/<-4*'+A;*.%6/4J//+%.(']:;-+,/%-:4*'+A%-+E%/?/+4F-<%,'-<A%6B%A./:*=B*+,%4;/%5F<4*.</%<*+)A%*+%4;/%:-FA-<%:;-*+1%%$%i4-:4*:-<j%-..('-:;%*A%<*5*4/E%4'%-%A./:*=*:%<*+)%*+%4;/%:-FA-<%:;-*+1Sm%%G;/%-(,F5/+4%;/(/%*A%4;-4%-%4-:4*:-<%-..('-:;%4'%#$::3%J;*:;%/5.;-A*P/A%<':-<]</?/<%E*AA/5*+-4*'+%'=%*+='(5-4*'+%'+%A/(?*:/%E/<*?/(B%'F4:'5/A%-+E%(/A'F(:/%-<<':-4*'+%4'%F+E/(](/.(/A/+4/E%A4-)/;'<E/(A%g%-+%/C:<FA*?/<B%iE/5-+E]A*E/j%*+4/(?/+4*'+%g%*A%6-A/E%'+%4J'%F+(/-<*A4*:%.('.'A*4*'+A1%G;/%=*(A4%-AAF5.4*'+%*A%4;-4%./'.</%J;'%;-?/%6//+%E/+*/E%?'*:/%-+E%<-:)%.'J/(%J*<<%./(:/*?/%?':-<%.-(4*:*.-4*'+%-A%;-?*+,%5'(/%6/+/=*4A%4;-+%:'A4A%H*=%4;/%:'A4A%-(/%(/:',+*P/E%-4%-<<I1%G;/%A/:'+E%-AAF5.4*'+%*A%4;-4%/?/+%*=%<':-<<B%6'F+E/E%?'*:/A%E'%:-<<%='(%-::'F+4-6*<*4B3%4;/*(%:'<</:4*?/%-:4*'+%J*<<%;-?/%AF==*:*/+4%:<'F4%4'%*+=<F/+:/%.F6<*:%A/:4'(%./(='(5-+:/%]%*+%4;/%-6A/+:/%'=%/C4/(+-<%-<<*/A%J*4;%6'4;%./(:/*?/E%-+E%-:4F-<%</?/(-,/1%%

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23

%%#4(-4/,*:%-..('-:;/A%4'%#$::3%*+%:'+4(-A43%=':FA%'+%E*AA/5*+-4*+,%*+='(5-4*'+%4;-4%*A%:</-(<B%./(:/*?/E%6B%FA/(A%-A%,4)-.(,M/*3%*+%:''(E*+-4*'+%J*4;%5/-AF(/A%4;-4%-:4*?/<B%/+-6</%:'<</:4*?/%-:4*'+3%*+=<F/+:/%A/(?*:/%.('?*E/(%*+:/+4*?/A%-+Eh'(%A;-(/%.'J/(%'?/(%(/A'F(:/%-<<':-4*'+1Sl%G;*A%.('.'A*4*'+%-<A'%AF,,/A4A%4;-4%#$::%A4(-4/,*/A%4;-4%5-+-,/%4'%A:-</%F.%?'*:/%-+E%:'<</:4*?/%-:4*'+%6/B'+E%4;/%<':-<%-(/+-3%J;*</%6'<A4/(*+,%4;/%:-.-:*4B%'=%4;/%A4-4/%4'!+*5:.(7%4'%?'*:/%H*1/13%4//4;I%-(/%5'(/%.('5*A*+,1%%%G;*A%4-:4*:-<]A4(-4/,*:%E*A4*+:4*'+%;-A%5-L'(%*5.<*:-4*'+A%='(%;'J%'+/%-AA/AA/A%/?*E/+:/1%d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`]:F(?/%H&''<:':)%782SI1%X'(/'?/(3%*+='(5-4*'+]</E3%?'*:/]'+<B%-..('-:;/A%4/+E%4'%=':FA%'+%4;/%AB5.4'5A%(-4;/(%4;-+%4;/%F+E/(<B*+,%:-FA/A%'=%i,'?/(+5/+4%=-*<F(/j%H/1,13%4/-:;/(%'(%+F(A/%-6A/+4//*A5I1%>+A'=-(%-A%4;/%.('A./:4A%='(%#$::%A4(-4/,*/A%4'%4(-+A='(5%A4-4/]A':*/4B%*+4/(=-:/A%E/./+E%'+%6'<A4/(*+,%4;/%A4-4/OA%:-.-:*4B%4'!+*5:.(7%4'%?'*:/3%?'*:/%+//EA%4'%=*+E%AB+/(,B%J*4;%.)>*+%

Table 2: Tactical and strategic approaches to social accountability

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AF==*:*/+4%.'J/(%4'%*+=<F/+:/%.F6<*:%A/:4'(%./(='(5-+:/%• $(/%6'F+E/E%4'%<':-<%-(/+-A%

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A/:4'(%(/A.'+A*?/+/AA%H?'*:/%.<FA%4//4;I%• #:-<*+,%F.%H?/(4*:-<<BI%-+E%-:('AA%H;'(*P'+4-<<BI%• >4/(-4*?/3%:'+4/A4/E%-+E%4;/(/='(/%F+/?/+%.(':/AA/A%

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24

,'?/(+-+:/%(/='(5%A4(-4/,*/A%g%AF:;%-A%6'<A4/(*+,%4;/%-F4'+'5B%-+E%:-.-:*4B%'=%'?/(A*,;4%-,/+:*/A3%-A%J/<<%-A%-::/AA%4'%4;/%(F</%'=%<-J%5'(/%,/+/(-<<B192%%G;/%E*A4*+:4*'+%6/4J//+%4-:4*:-<%-+E%A4(-4/,*:%-..('-:;/A%4'%#$::%-<<'JA%'+/%4'%(/4F(+%4'%4;/%i.(''=%'=%:'+:/.4j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iE/5-+Ej%-+E%iAF..<B]A*E/j%-::'F+4-6*<*4B1%N+%6-<-+:/3%4;/%/?*E/+:/%='(%4;/%#$::%:'+:/.4%;-A%.(',(/AA/E%A*,+*=*:-+4<B%'?/(%4;/%.-A4%4J'%E/:-E/A3%6F4%A*,+*=*:-+4%,-.A%(/5-*+%g%*+%.-(4%6/:-FA/%5F:;%'=%J;-4%;-A%6//+%E':F5/+4/E%*+%E/.4;%*+?'<?/A%WF+E/(E'A-,/1O%"/(;-.A%'+/%:'F<E%A-B%4;-4%4;/%#$::%-..('-:;%*A%(/-:;*+,%-+%i/-(<B%5*EE</j%A4-,/3%-A%*<<FA4(-4/E%*+%R*,F(/%21%%(1G7./'=M'X$0'0"51$+'$55"7#%$,1+1%8'./$5&/E'$#'K/$.+8'C1EE+/L'0%$G/D%'

%

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5. SOCIAL ACCOUNTABILITY PROPOSITIONS FOR DISCUSSION

>=%#$::%*A%-(,F-6<B%(/-:;*+,%4;/%i/-(<B%5*EE</j%A4-,/%'=%*4A%E/?/<'.5/+43%4;/+%4;/%4-:4*:-<hA4(-4/,*:%E*A4*+:4*'+%*A%+'4%4;/%'+<B%-<4/(+-4*?/%:'+:/.4F-<%=(-5/%4;-4%:-+%;/<.%4'%A;/E%<*,;4%'+%6'4;%4;/%'..'(4F+*4*/A%-+E%'6A4-:</A%='(%6'<A4/(*+,%#$::%*5.-:41%#'%=-(3%5-*+A4(/-5%E/?/<'.5/+4%4;*+)*+,%-6'F4%;'J%4'%:<'A/%-::'F+4-6*<*4B%,-.A%;-A%4-)/+%-%E/EF:4*?/%-..('-:;3%*5.'(4*+,%:'+:/.4A%<*)/%i.(*+:*.-<]-,/+4j%4;/'(B%4;-4%J/(/%+'4%E/A*,+/E%4'%-EE(/AA%#$::OA%5F<4*.</%.(*+:*.-<A3%:;/:)A%-+E%6-<-+:/A%-+E%5F4F-<%-::'F+4-6*<*4*/A19S%%$+%*+EF:4*?/%-..('-:;%4'%:'+:/.4%E/?/<'.5/+4%5-B%6/%5'(/%-..('.(*-4/%4'%*+='(5%=F4F(/%(/A/-(:;%*+4'%4;/%:-FA-<%EB+-5*:A%4;-4%E(*?/%#$::%*5.-:4A1%G'%.('?*E/%:'+4/C4%='(%4;/%4-:4*:-<hA4(-4/,*:%E*A4*+:4*'+3%;/(/%='<<'J%-%A/(*/A%'=%-EE*4*'+-<%-+-<B4*:-<%-+E%:'+:/.4F-<%.('.'A*4*'+A%='(%E/6-4/%-+E%/<-6'(-4*'+3%*+*4*-<<B%E/?/<'./E%*+EF:4*?/<B%=('5%6'4;%4'.%E'J+%-+E%6'44'5%F.%#$::%/=='(4A%*+%X/C*:'%'?/(%5'(/%4;-+%4J'%E/:-E/A%HR'C%788k6I1% %Campaigns are more strategic than interventions '

G;/%:'+:/.4%'=%W>+4/(?/+4*'+O%*A%J*E/<B%FA/E%4'%E/A:(*6/%4'.]E'J+%A':*-<%-::'F+4-6*<*4B%*+*4*-4*?/A3%*+%(/A.'+A/%4'%4;/%J*E/A.(/-E%/\F-4*'+%'=%(*,'(%J*4;%(-+E'5*P/E%:'+4('<</E%4(*-<A1%G;'A/%#$::%*+4/(?/+4*'+A%4;-4%-(/%A4FE*/E%6B%*5.-:4%/?-<F-4*'+A%4/+E%4'%6/%4/5.'(-<<B%-+E%A.-4*-<<B%6'F+E/E3%'+/]'==%-:4*'+A1%G;/B%-(/%(-(/<B%:'56*+/E%J*4;%'4;/(%*+*4*-4*?/A%4;-4%*+?'<?/%5-+B%-:4'(A3%5-*+<B%6/:-FA/%=('5%4;/%.'*+4%'=%?*/J%'=%A4-4*A4*:-<%-+-<BA*A3%*=%'+/%6F+E</A%*+4/(?/+4*'+%y%4',/4;/(%J*4;%-:4*'+A%$3%K%-+E%M3%4;/+%'+/%:-++'4%-E/\F-4/<B%*A'<-4/%*4A%*5.-:4199%%G;/%4/(5%*+4/(?/+4*'+%*A%-<A'%:<'A/<B%-AA':*-4/E%J*4;%-%.'J/(=F<%-EL/:4*?/%g%*C)*+(,/%]%4;-4%'+/%:'F<E%:'+4(-A4%J*4;%-%5'(/%:'+4/C4F-<<B]/56/EE/E%.-(4+/(A;*.%-..('-:;1%X'(/'?/(3%*+4/(?/+4*'+A%-(/%:<'A/<B%-AA':*-4/E%J*4;%4-:4*:-<%(-4;/(%4;-+%A4(-4/,*:%-..('-:;/A3%J;'A/%W</-(+*+,]6B]E'*+,O%-+E%5F<4*.</%A4-,/A%E'%+'4%</+E%4;/5A/<?/A%4'%6'F+E/E%4(/-45/+4%?A1%:'+4('<%E*A4*+:4*'+A1%$A%-+%-<4/(+-4*?/3%4;/%-+-<B4*:-<%4''<%'=%4;/%:-FA-<%:;-*+%*A%/A./:*-<<B%(/</?-+4%;/(/3%6/:-FA/%*4%:-+%F+.-:)%EB+-5*:A%'=%:;-+,/%4;-4%*+?'<?/%5F<4*.</%-:4'(A%-+E%A4-,/A%H/1,13%`'A;*%782S6I1%G;*A%-..('-:;%*A%A*5*<-(%4'%J;-4%.'<*4*:-<%A:*/+4*A4A%:-<<%i.(':/AA%4(-:*+,1j%G;*A%-..('-:;%*A%5'(/%:'5.-4*6</%J*4;%-+-<BA*A%'=%:-5.-*,+A%g%-+%F+E/(FA/E%4/(5%*+%4;/%#$::%=*/<E1%%G;/%*E/-%'=%-%:-5.-*,+%*+;/(/+4<B%*+?'<?/A%-+%-44/5.4%4'%/+,*+//(%:;-+,/3%FAF-<<B%J*4;%A'5/%:'56*+-4*'+%'=%:'-<*4*'+A%-+E%:'+4/A4-4*'+1%M'+A*E/(%4;/%E*==/(/+4%FA/A%'=%4;/%4/(5%g%-%5*<*4-(B%:-5.-*,+%*+?'<?/A%:'+4/A4*+,%.'J/(%J*4;%='(:/3%-+%/</:4'(-<%:-5.-*,+%*+?'<?/A%:'+4/A4*+,%?'4/A%J*4;%*E/-A%-+E%5-AA%'(,-+*P*+,3%-%5/E*-%:-5.-*,+%*+?'<?/A%:;-+,*+,%5-AA%'.*+*'+A%-+E%.(-:4*:/A%J*4;%6'<E%5/AA-,/A%-+E%

!"#$%&'()*+,%"-./(%0'1%23%#/.4/56/(%7829%

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*5-,/A1%G'%AF5%4;*A%F.3%.('L/:4]</?/<%*+4/(?/+4*'+A%-44/5.4%4'%/+:'F(-,/%6'F+E/E%:;-+,/3%J;/(/-A%:-5.-*,+A%A//)%6('-E/(%:;-+,/%A4(-4/,*:-<<B1%%%Targeted transparency helps to identify how information can redistribute power 'G;/%4-:4*:-<%-..('-:;%4'%#$::%*+4/(?/+4*'+A%4/+EA%4'%-AAF5/%4;-4%/C4/(+-<%-:4'(A%:-+%.(/E*:4%J;-4%)*+EA%'=%E-4-%-(/%,'*+,%4'%6/%5'A4%(/</?-+4%4'%-:4*?-4/%.(/?*'FA<B%.-AA*?/%A4-)/;'<E/(A1%>4%J'F<E%6/%5F:;%5'(/%FA/=F<%4'%E(-J%'+%4;/%:'+:/.4%'=%i4-(,/4/E%4(-+A.-(/+:B3j%J;*:;%=':FA/A%A./:*=*:-<<B%'+%-::/AA*6</%*+='(5-4*'+%4;-4%*A%:*+4*-9*7%-A%FA/=F<%-+E%-:4*'+-6</%6B%A4-)/;'<E/(A3%J;*:;%:-+%6/%*+4/,(-4/E%*+4'%4;/*(%('F4*+/A%HRF+,3%!(-;-5%-+E%&/*<%788k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oice needs representation as well as aggregation %G;/%#$::%<*4/(-4F(/%4/+EA%4'%(/=/(%4'%?'*:/%J*4;'F4%E/=*+*+,%*41%>+%.(-:4*:/3%?'*:/%:-+%;-?/%5-+B%E*==/(/+4%5'E-<*4*/A3%(-+,*+,%=('5%J/-)%4'%A4('+,3%=('5%A5-<<%4'%<-(,/]A:-</3%=('5%A':*-<<B%6*-A/E%4'%5'(/%*+:<FA*'+-(B1%#'5/%.'<*:B5-)/(A%5-B%:'+A*E/(%<':-<%</?/<%i6/+/=*:*-(B%A-4*A=-:4*'+j%AF(?/BA%g%4;/%-,,(/,-4*'+%'=%+F5/('FA%*+E*?*EF-<%(/A.'+A/A%4'%\F/A4*'+A%E/4/(5*+/E%=('5%-6'?/]%4'%i:'F+4j%-A%?'*:/19Z%%"F6<*:%*+4/(/A4%,('F.A3%*+%:'+4(-A43%J'F<E%4/+E%4'%F+E/(A4-+E%?'*:/%*+%5'(/%:'<</:4*?/3%A:-</E]F.%4/(5A1%&*E/A.(/-E%/C./(*5/+4-4*'+%J*4;%A':*-<%5/E*-%;-A%5-E/%4;/%iA:-<*+,%F.j%'=%?'*:/%/-A*/(%*+%'=4/+]*+;'A.*4-6</%:'+4/C4A1%^/4%J;*</%>MG]/+-6</E%?'*:/%:-+%:/(4-*+<B%.<-B%-+%-,/+E-]A/44*+,%('</3%:('JE]A'F(:/E%?'*:/A%;-?/%<*5*4/E%:-.-:*4B%4'%+/,'4*-4/%J*4;%-F4;'(*4B%-6'F4%J;-4%4'%7.%-6'F4%4;'A/%+/J%-,/+E-A1%>=%-+E%J;/+%4;/%.'<*4*:-<%A.-:/%:(/-4/E%6B%?'*:/%5-)/A%*4%.'AA*6</%='(%4;/%/C:<FE/E%4'%,-*+%-%A/-4%-4%4;/%4-6</3%J;'%E/:*E/A%J;'%*A%,'*+,%4'%A*4%4;/(/%4'%+/,'4*-4/%'+%6/;-<=%'=%4;'A/%J;'A/%?'*:/A%-(/%4(B*+,%4'%6/%;/-(EY%a'J%:-+%4;/%A:-<*+,%F.%'=%?'*:/%4(-+A*4*'+%=('5%-,,(/,-4*'+%4'%(/.(/A/+4-4*'+Y9[%%G;*A%.(':/AA%*+?'<?/A%+'4%'+<B%<-(,/%+F56/(A%'=%./'.</%A./-)*+,%-4%'+:/3%6F4%4;/%:'+A'<*E-4*'+%'=%'(,-+*P-4*'+A%4;-4%:-+%/==/:4*?/<B%A:-</%F.%E/<*6/(-4*'+%-+E%(/.(/A/+4-4*'+%-A%J/<<%g%5'A4%+'4-6<B3%*+4/(+-<<B%E/5':(-4*:%5-AA%5/56/(A;*.%'(,-+*P-4*'+A19k%%%%G;*A%(-*A/A%4;/%*AAF/%'=%;'J%4'%-EE(/AA%4;/%:;-<</+,/%'=%i:*?*<%A':*/4B%=-*<F(/j%g%A':*-<%:'+4/C4A%J*4;%<*5*4/E%:-.-:*4B%='(%-F4'+'5'FA3%.(']-::'F+4-6*<*4B%:'<</:4*?/%-:4*'+%

!"#$%&'()*+,%"-./(%0'1%23%#/.4/56/(%7829%

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HX-+AF(*%-+E%Q-'%782SI1%&;/(/%4(-E*4*'+A%'=%A:-</E]F.%A/<=]'(,-+*P-4*'+%-(/%J/-)3%=(//E'5%'=%-AA':*-4*'+%*A%<*5*4/E3%'(%:F<4F(-<%-+E%<*+,F*A4*:%E*==/(/+:/A%:'5.<*:-4/%4;/%.('L/:4*'+%'=%?'*:/3%4;/%('</%'=%-()*+/.46).+5%6/:'5/A%:(F:*-<%HR'J</(%78293%G/56'%782SI1%>+4/(<':F4'(A%-(/%=-:*<*4-4'(A%'=%4J']J-B%:'55F+*:-4*'+3%-+E%4;/*(%('</%*A%'=4/+%:(F:*-<%='(%6(*E,*+,%:F<4F(-<%-+E%.'J/(%,-.A1%>+%:'+4(-A4%4'%4-:4*:-<%-..('-:;/A%4;-4%-AAF5/%4;-4%*+='(5-4*'+%J*<<%6B%*4A/<=%5'4*?-4/%-:4*'+%-5'+,%AF6'(E*+-4/E%./'.</3%A4(-4/,*/A%4;-4%/5.;-A*P/%*+4/(<':F4'(A%(/:',+*P/%4;-4%='(%4;/%?'*:/</AA%4'%/C/(:*A/%?'*:/%/==/:4*?/<B%(/\F*(/A%AF..'(4%g%-A%J/<<%-A%:('AA]:F<4F(-<%4(-+A<-4*'+%-+E%6(*E,/]6F*<E*+,1%G;/%.('.'A*4*'+%;/(/%*A%4;-4%*+%-%#$::%:'+4/C43%?'*:/%*A%5'A4%FA/=F<<B%F+E/(A4''E%-A%*+?'<?*+,%M.)>%4;/%-,,(/,-4*'+%-+E%4;/%(/.(/A/+4-4*'+%'=%4;/%?*/JA%'=%'4;/(J*A/]/C:<FE/E%:*4*P/+A1%%%%Recognize that voice can be constrained by the “fear factor.” '

G-:4*:-<%*+='(5-4*'+]</E%%*+4/(?/+4*'+A%-(/%'=4/+%6-A/E%'+%4;/%*5.<*:*4%-AAF5.4*'+%4;-4%.-(4*:*.-4*'+%;-A%5'(/%6/+/=*4A%4;-+%:'A4A%]]%*=%4;/%:'A4A%-(/%(/:',+*P/E%-4%-<<%g%-+E%4;-4%4;/%./'.</%J;'%-(/%4-(,/4/E%='(%/+:'F(-,*+,%.-(4*:*.-4*'+%-<A'%:*+4*-9*%4;/%6/+/=*4A%-A%6/*+,%,(/-4/(%4;-+%4;/%:'A4A1%G;/A/%-AAF5.4*'+A%*,+'(/%J/<<]='F+E/E%=/-(A%'=%(/.(*A-<A1%TC4/(+-<%-<<*/A%:-+%(/EF:/%4;/%(*A)A%*+;/(/+4%*+%:;-<</+,*+,%*5.F+*4B%=('5%6/<'J3%-A%J/<<%-A%4;/*(%:-.-:*4B%4'%;/<.%4'%*E/+4*=B%-:4*'+-6</%.-4;J-BA%4;('F,;%J;*:;%:'<</:4*?/%-:4*'+%:'F<E%</?/(-,/%-%(/A.'+A/%=('5%.'J/(];'<E/(A1%G;-4%*A%4;/%AF6A4-+4*?/%5/-+*+,%6/;*+E%4;/%4/:;+':(-4*:]A'F+E*+,%4/(5%i/+-6<*+,%/+?*('+5/+41j%%'

&;/(/%F+E/(](/.(/A/+4/E%:*4*P/+A%=/-(%(/.(*A-<A%*=%4;/B%'./+<B%:(*4*:*P/%<':-<%,'?/(+5/+4%'==*:*-<A3%'+/%F+E/(](/:',+*P/E%/</5/+4%4;-4%*A%)/B%='(%#$::%4''<A%*A%4;/%E/,(//%4'%J;*:;%4;/B%/+-6</%?'*:/%6B%.('?*E*+,%-+'+B5*4B19m%%G'%4-)/%-%<-(,/(]A:-</%/C-5.</%g%>+E*-OA%J*E/<B];-*</E%(*,;4]4'])+'J%<-J%g%?*'</+4%(/.(*A-<A%-,-*+A4%*+='(5-4*'+](/\F/A4'(A%;-?/%6//+%A*,+*=*:-+41%%#4*<<]*+:'5.</4/%:'<</:4*'+A%'=%+/JA%(/.'(4A%E':F5/+4%4;/%-AA-AA*+-4*'+%'=%-4%</-A4%92%*+='(5-4*'+](/\F/A4'(A3%-A%J/<<%-A%4;(/-4A%-+E%*+LF(*/A%4'%;F+E(/EA%5'(/19l%^/4%5'A4%(/A/-(:;%'+%#$::%E'/A%+'4%4-)/%(/.(*A-<A3%4;/%i=/-(%=-:4'(j%-+E%4;/%:-.-:*4B%4'%E/=/+E%'+/A/<=%=('5%4;(/-4A%*+4'%-::'F+41Z8%%G;/%,-.%6/4J//+%#$::%-+E%</,-<%/5.'J/(5/+4%A4(-4/,*/A%*A%(/</?-+4%;/(/%HX-(F%7828I1%G;/(/%-(/%A*,+*=*:-+4%'..'(4F+*4*/A%='(%AB+/(,B%J*4;%4;*A%.-(-<</<%=*/<E3%J;*:;%=':FA/A%'+%-<4/(+-4*?/%</,-<%E/=/+A/%-..('-:;/A3%AF:;%-A%:'55F+*4B%.-(-</,-<A3%*+%:'+4/C4A%J;/(/%4;/%(F</%'=%<-J%*A%J/-)%H!-F(*%-+E%K(*+)A%788m3%!''EJ*+%-+E%X-(F%78293%X-(F%788[I1%>+E//E3%F+4*<%4;/%=/-(%=-:4'(%*A%-EE(/AA/E%-+E%,(*/?-+:/%(/E(/AA%5/:;-+*A5A%;-?/%5'(/%4//4;3%5-+B%#$::%*+*4*-4*?/A%J*<<%=-<<%A;'(4%'=%-%(*,;4A]6-A/E%-..('-:;1Z2%%

!"#$%&'()*+,%"-./(%0'1%23%#/.4/56/(%7829%

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‘Teeth’ is shorthand for institutional capacity for accountability - including both positive incentives and negative sanctions. %%G;/%-+-<BA*A%'==/(/E%;/(/3%*+%4;/%#$::%:'+4/C43%;-A%FA/E%4//4;%-A%A;'(4;-+E%4'%(/=/(%4'%,'?/(+5/+4-<%:-.-:*4B%4'%(/A.'+E%4'%?'*:/1%a'J/?/(3%4//4;%-(/%-<A'%-AA':*-4/E%J*4;%.(/AAF(/%=('5%6/<'J%,/+/(-4/E%6B%.('4/A41%R'(%4;/%.F(.'A/A%'=%4;*A%=(-5/J'()3%.('4/A4%:-+%6/%F+E/(A4''E%-A%-+%/A./:*-<<B%?*,'('FA%='(5%'=%?'*:/1%>=%4;/%*E/-%'=%4//4;%*A%<*5*4/E%4'%4;/%.F6<*:%A/:4'(3%*4%*A%*+4F*4*?/<B%-AA':*-4/E%J*4;%,'?/(+5/+4-<%:-.-:*4B%4'%-..<B%+/,-4*?/%A-+:4*'+A%H</,-<%'(%-E5*+*A4(-4*?/I1%&;*</%4;/%:-.-:*4B%4'%A-+:4*'+%*A%:/(4-*+<B%)/B%='(%-::'F+4-6*<*4B3%4;/%.('.'A*4*'+%;/(/%*A%4;/%+'4*'+%'=%i4//4;j%*A%5'(/%FA/=F<<B%F+E/(A4''E%*+%6('-E/(%4/(5A3%-A%A;'(4;-+E%='(%:<'F4%5'(/%,/+/(-<<B1%G//4;%:-+%-<A'%*+:<FE/%:-.-:*4B%='(%.'A*4*?/%*+A4*4F4*'+-<%(/A.'+A/A3%*+:<FE*+,U%='<<'J*+,%4;/%:*4*P/+%(/:'55/+E-4*'+A%4;-4%/5/(,/%=('5%E/<*6/(-4*?/%.-(4*:*.-4'(B%6FE,/4*+,%.(':/AA/A3%*+?/A4*,-4*+,%-+E%?/(*=B*+,%:'5.<-*+4A%-+E%,(*/?-+:/A3%:;-+,*+,%.F6<*:%A/:4'(%*+:/+4*?/%A4(F:4F(/A%4'%E*A:'F(-,/%-6FA*?/%'(%J-A4/=F<%6/;-?*'(3%'(%E/.<'B*+,%.(/?/+4-4*?/%5/-AF(/A%4'%(/EF:/%'..'(4F+*4*/A%='(%:'((F.4*'+%'(%-6FA/1%G;/%(-4*'+-</%='(%4;*A%/5.;-A*A%'+%(/A.'+A/%:-.-:*4B%*A%4;-4%?'*:/%*A%A'%'=4/+%*,+'(/E%6B%4;/%.'J/(A%4;-4%6/1%^/4%J;/+%,'?/(+5/+4A%7.%(/A.'+E%4'%?'*:/3%4;/B%:(/-4/%*+:/+4*?/A%='(%5'(/%?'*:/%g%-+E%?*:/%?/(A-1%G;/%(/-A'+%='(%*+:<FE*+,%6'4;%.'A*4*?/%*+:/+4*?/A%-+E%+/,-4*?/%A-+:4*'+A%*+%4;*A%E/=*+*4*'+%*A%4;-4%4;/B%'=4/+%+//E%4'%6/%E/.<'B/E%).A*)>*+%*+%'(E/(%4'%;-?/%5-C*5F5%*5.-:4%H;/+:/%4;/%4/(5%W:-(('4A%-+E%A4*:)AOI1%G;/%.('.'A*4*'+%;/(/%*A%4;-4%='(%#$::3%4//4;%*A%5'A4%FA/=F<<B%F+E/(A4''E%-A%A.9*+(;*(),/!4,:,4-)E!).!+*5:.(7!).!9.-4*1Z7%

Unpack accountability goals in terms of reactive vs. preventative approaches. '

%N+/%'=%4;/%='F+E-4*'+-<%\F/A4*'+A%*+%4;/%/5/(,*+,%=*/<E%'=%-::'F+4-6*<*4B%A4FE*/A%*+?'<?/A%4;/%4J'%)/B%/</5/+4A%'=%4;/%4/(5OA%E/=*+*4*'+%g%-+AJ/(-6*<*4B%-+E%A-+:4*'+A%H#:;/E</(%2lllI1%>A%i-+AJ/(-6*<*4Bj%*A%/+'F,;%4'%i:'F+4j%-A%-::'F+4-6*<*4B3%'(%E'/A%4;/%:'+:/.4%(*4*55,+-/E%(/\F*(/%4;/%*+:<FA*'+%'=%4;/%:-.-:*4B%4'%A-+:4*'+%-A%J/<<%HR'C%788k-IY%d'')*+,%='(J-(E3%*4%J'F<E%6/%FA/=F<%='(%-+-<BA4A%4'%-EE(/AA%;'J%4;/%(/<-4*?/%J/*,;4%,*?/+%4'%A-+:4*'+A%5-B%?-(B%-:('AA%E*==/(/+4%-::'F+4-6*<*4B%/=='(4A1%G;/%A4(-4/,*/A%4;-4%.(*'(*4*P/%(/A.'+E*+,%4'%.-A4%.('6</5A%-(/%<*)/<B%4'%6/%E*A4*+:4%=('5%4;'A/%J;'A/%/5.;-A*A%*A%'+%.(/?/+4*+,%=F4F(/%-6FA/A1%%%d'F*A%K(-+E/*AO%:<-AA*:%='(5F<-4*'+%'=%J;-4%J'F<E%+'J%6/%:-<</E%4;/%4;/'(B%'=%:;-+,/%4;-4%<*+)A%4(-+A.-(/+:B%4'%-::'F+4-6*<*4B%-:4F-<<B%*+?'<?/A%4J'%E*A4*+:4%:-FA-<%.('.'A*4*'+A1%G;/%=*(A4%*A%4;/%5'A4%J*E/<B]:*4/EU%iAF+A;*+/%*Az%4;/%6/A4%'=%E*A*+=/:4-+4A1j%G;*A%*5.<*/A%4;-4%4;/%.F6<*:%A.'4<*,;4%;-A%:F(-4*?/%.'J/(A1%G;/%

!"#$%&'()*+,%"-./(%0'1%23%#/.4/56/(%7829%

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Because context matters, the subnational comparative method is necessary to capture variation %G;/%:'5.-(-4*?/%5/4;'E%;-A%-%,(/-4%E/-<%4'%'==/(%4;/%iJ;-4%J'()A3%-+E%J;Bj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

!"#$%&'()*+,%"-./(%0'1%23%#/.4/56/(%7829%

35

CONCLUSIONS G;*A%A4FEB%(/:'+A*E/(/E%4;/%/5.*(*:-<%/?*E/+:/%4;('F,;%+/J%:'+:/.4F-<%</+A/A3%*+%'(E/(%4'%4(-+A:/+E%4;/%*5.-AA/%-AA':*-4/E%J*4;%4;/%+'4*'+%'=%i5*C/E%(/AF<4Aj%-+E%4'%*+='(5%5'(/%A4(-4/,*:%-..('-:;/A%4'%A':*-<%-::'F+4-6*<*4B1%G;/%5-*+%/</5/+4A%'=%4;/%-(,F5/+4%*+:<FE/U%%%%%R*(A43%4;/%#$::%F56(/<<-%'=%E*?/(A/%:*4*P/+]A4-4/%/+,-,/5/+4%*+4/(=-:/A%*+?'<?/A%4J'%\F-<*4-4*?/<B%E*A4*+:4%A/4A%'=%-..('-:;/AU%4-:4*:-<%-+E%A4(-4/,*:1%G;/%*5.-:4%/?-<F-4*'+%/?*E/+:/%*+E*:-4/A%4;-4%J;*</%4;/%4-:4*:-<%-..('-:;%;-A%</E%4'%5*C/E%(/AF<4A3%A4(-4/,*:%-..('-:;/A%-(/%5'(/%.('5*A*+,1%G-:4*:-<%-..('-:;/A%-(/%6'F+E/E3%<':-<*P/E%-+E%*+='(5-4*'+]</E%g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h-+4*]:'((F.4*'+%*+?/A4*,-4*?/%6'E*/A3%*+='(5-4*'+%-::/AA%(/='(5A3%'56FEA5-+3%-::/AA%4'%:'F(4A3%/4:1I1%%$4%4;/%A-5/%4*5/3%>MG]</E%#$::%*+*4*-4*?/A%-(/%*+:(/-A*+,<B%=(-5/E%*+%4/(5A%'=%i:<'A*+,%4;/%=//E6-:)%<''.j%g%*+%'4;/(%J'(EA3%,/44*+,%*+A4*4F4*'+A%4'%<*A4/+%4'%:*4*P/+%?'*:/1%^/4%*+%.(-:4*:/3%4;*A%*+A4*4F4*'+-<%(/A.'+A/%:-.-:*4B%'=4/+%(/5-*+A%/<FA*?/%-+E%=//E6-:)%<''.A%(-(/<B%:<'A/1%%#/:'+E3%+'J%4;-4%4;/%#$::%=*/<E%;-A%,/+/(-4/E%-%AF6A4-+4*-<%6'EB%'=%.(-:4*:/3%4;*A%*A%-%4*5/<B%5'5/+4%4'%4-)/%A4':)1%G;*A%/C/(:*A/%*+%(/4;*+)*+,%4;/%*5.-:4%/?-<F-4*'+%/?*E/+:/%AF,,/A4A%4;-4%4;/%#$::%-..('-:;%;-A%(/-:;/E%-+%i/-(<B%5*EE</%A4-,/1j%^/4%J;*</%(/A/-(:;%<-,A%A*,+*=*:-+4<B%6/;*+E%.(-:4*:/3%4;/'(/4*:-<%-+E%:'+:/.4F-<%J'()%<-,A%/?/+%=F(4;/(%6/;*+E%(/A/-(:;1%%G;*A%A4FEB%:'+:<FE/A%J*4;%-%A/(*/A%'=%,('F+E/E%:'+:/.4F-<%.('.'A*4*'+A%*+4/+E/E%4'%*+='(5%;*,;/(]*5.-:4%#$::%A4(-4/,*/A%g%J*4;%-+%/5.;-A*A%'+%4;/%.'4/+4*-<%AB+/(,B%6/4J//+%i?'*:/j%-+E%i4//4;j%g%J*4;%4;/%<-44/(%E/=*+/E%-A%,'?/(+5/+4-<%:-.-:*4B%4'%(/A.'+E%4'%?'*:/1%%%

!"#$%&'()*+,%"-./(%0'1%23%#/.4/56/(%7829%

36

G;*(E3%6'4;%.(-:4*:-<%-+E%-+-<B4*:-<%J'()%'+%#$::%+//EA%4'%4-)/%A:-</%*+4'%-::'F+41%&;/+%?'*:/%A.(/-EA%;'(*P'+4-<<B3%4;/%/C:<FE/E%:-+%,-*+%(/.(/A/+4-4*'+1%&;/+%?'*:/%*A%.('L/:4/E%?/(4*:-<<B3%*4%:-+%,-*+%:<'F41%&;/+%-F4;'(*4*/A%<*A4/+3%4;/B%:-+%6'4;%6F*<E%4(FA4%-+E%:(/-4/%*+:/+4*?/A%='(%5'(/%?'*:/1%^/4%4;*A%.(':/AA%*A%/-A*/(%A-*E%4;-+%E'+/3%-+E%4;/%EB+-5*:A%4;-4%E(*?/%*4%J*<<%+'4%6/%J/<<]F+E/(A4''E%*=%5-*+A4(/-5%E/?/<'.5/+4%-,/+:*/A%:'+4*+F/%4'%4(/-4%i,'?/(+5/+4%=-*<F(/j%-A%-%A4(*:4<B%<':-<3%i/+E]'=]4;/].*./j%.('6</51[Z%%G;*A%</-EA%4'%4;/%:-A/%='(%:'56*+*+,%?/(4*:-<%*+4/,(-4*'+%J*4;%4;/%;'(*P'+4-<%A.(/-E%'=%:*?*<%A':*/4B%'?/(A*,;4%-+E%-E?':-:B%:-.-:*4B1%G;*A%:'56*+-4*'+%'=%A:-<*+,%F.%J*4;%iA:-<*+,%-:('AAj%:-+%5-)/%.'AA*6</%4;/%:'56*+-4*'+%'=%?'*:/%J*4;%(/.(/A/+4-4*'+%4;-4%*A%:(F:*-<%='(%A*,+*=*:-+4<B%:;-+,*+,%4;/%4/(5A%'=%/+,-,/5/+4%6/4J//+%/C:<FE/E%:*4*P/+A%-+E%4;/%A4-4/1%%&;-4%E'/A%4;*A%/5.;-A*A%'+%A:-</%;-?/%4'%E'%J*4;%4;/%?-A4%-+E%,('J*+,%'+],'*+,%-((-B%'=%#$::%*+*4*-4*?/A%-('F+E%4;/%J'(<EY%$4%4;/%<':-<%</?/<3%5-+B%A5-<<]A:-</%.*<'4A%5-B%6/%(/-EB%='(%5'(/%A:-<*+,%F.%-+E%;'(*P'+4-<%/C.-+A*'+%g%4;'F,;%'+<B%=*+/],(-*+/E%:'+4/C4F-<%-+-<BA*A%:-+%E/4/(5*+/%J;*:;%'+/A3%J;/+%-+E%;'J1%$<(/-EB]/C*A4*+,%<-(,/]A:-</%,'?/(+5/+4-<%#$::%(/='(5A%+//E%5'(/%AF..'(4%=('5%.)>*+%,'?/(+-+:/%(/='(5A%*+%'(E/(%4'%6'4;%6('-E/+%-+E%E//./+%4;/%'./+*+,A%4;/B%;-?/%:(/-4/E%g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

!"#$%&'()*+,%"-./(%0'1%23%#/.4/56/(%7829%

37

Endnotes 2%#'5/%.'<*4*:-<%4;/'(*A4A%;-?/%-<A'%-(,F/E%./(AF-A*?/<B%4;-4%/</:4*'+A%g%FAF-<<B%:'+A*E/(/E%)>*%.F6<*:%-::'F+4-6*<*4B%5/:;-+*A5%.-(%/C:/<</+:/%g%-(/%-:4F-<<B%\F*4/%6<F+4%*+A4(F5/+4A%='(%;'<E*+,%-F4;'(*4B%-::'F+4-6</3%/A./:*-<<B%A*+:/%?'4/(A%-(/%'=4/+%5'(/%.('A./:4*?/%4;-+%(/4('A./:4*?/%*+%4;/*(%6/;-?*'(%H"(P/J'(A)*3%#4')/A%-+E%X-+*+3%2lllI1%#//%-<A'%"/(FPP'44*%-+E%#5F<'?*4P%H788[I1%%7%#'%=-(3%A':*-<%-::'F+4-6*<*4B%/=='(4A%=':FA/E%'+%4;/%.F6<*:%-+E%.(*?-4/%A/:4'(A%;-?/%/?'<?/E%*+E/./+E/+4<B%'=%/-:;%'4;/(3%J*4;%E/?/<'.5/+4%.'<*:B5-)/(A%=':FA/E%-<5'A4%/C:<FA*?/<B%'+%4;/%.F6<*:%A/:4'(1%^/4%4;/%=*(A4%'=%4;/%iA':*-<%-::'F+4-6*<*4BOAj%lm83888%,'',</%;*4A%*A%#':*-<%$::'F+4-6*<*4B%>+4/(+-4*'+-<3%J;*:;%=':FA/A%'+%*5.('?*+,%.(*?-4/%A/:4'(%<-6'(%A4-+E-(EA%-+E%4;/%;F5-+%(*,;4A%'=%J'()/(A1%G;*A%A4FEB%J*<<%=':FA%'+%4;/%.F6<*:%A/:4'(%-..<*:-4*'+%'=%4;/%4/(53%4;'F,;%='(%-%6(*/=%E*A:FAA*'+%'=%4;/%EB+-5*:A%'=%4;/%:;-<</+,/A%*+?'<?/E%*+%-AA/AA*+,%4;/%*5.-:4A%'=%?'<F+4-(B%*+4/(+-4*'+-<%5F<4*]A4-)/;'<E/(%*+*4*-4*?/A3%A//%R'C%H782SI1%>+%4;/%/-(<B%2ll8A3%4;/%5F<4*<-4/(-<%E/?/<'.5/+4%6-+)AO%'J+%A-=/,F-(E%.'<*:*/A%*+:<FE/E%.*'+//(*+,%A':*-<%-::'F+4-6*<*4B%.(':/AA/A%*+%4;/*(%/+?*('+5/+4-<%*5.-:4%-AA/AA5/+4%-+E%*+E*,/+'FA%./'.</A%.'<*:*/A3%-A%J/<<%-A%4;/%&'(<E%K-+)OA%>+A./:4*'+%"-+/<%HR'C%-+E%K('J+%2llmI1%%%S%G;*A%J-A%-%)/B%:'+:<FA*'+%'=%-+%-,/+E-]A/44*+,%6'EB%'=%(/A/-(:;%:'55*AA*'+/E%6B%%4;/%G(-+A.-(/+:B%-+E%$::'F+4-6*<*4B%>+*4*-4*?/%H-%E'+'(%:'+A'(4*F5I%-+E%:'5.</4/E%6B%4;/%>+A4*4F4/%'=%V/?/<'.5/+4%#4FE*/A%*+%7828%HX:!//%-+E%!-?/+4-%78283%!-?/+4-%-+E%X:!//%782S3%`'A;*%782S-3%M-(<*4P%782S3%X/Lv-%$:'A4-%782SI1%&;*</%4;/%4'4-<%-5'F+4%'=%=F+E*+,%='(%4(-+A.-(/+:B%-+E%-::'F+4-6*<*4B%J'()%*+%4;/%,<'6-<%#'F4;%*A%E*==*:F<4%4'%5/-AF(/3%4;/%=F+E/(A%*+%G$>%-<'+/%*+?/A4%-..('C*5-4/<B%@#r788%5*<<*'+%./(%B/-(%H.(*5-(*<B%.(*?-4/%='F+E-4*'+A%-+E%V=>VI1%G;*A%*+:<FE/A%6('-E/(%'./+%,'?/(+5/+4%J'()%-+E%E'/A%+'4%*+:<FE/%A./+E*+,%6B%+-4*'+-<%,'?/(+5/+4A3%5F+*:*.-<%.-(4*:*.-4'(B%6FE,/4*+,3%4;/%&'(<E%K-+)3%5'A4%6*<-4/(-<%E/?/<'.5/+4%-,/+:*/A3%'(%*+4/(+-4*'+-<%M#NA%J*4;%<-(,/%#$::%.(',(-5A3%AF:;%-A%M$QT%-+E%&'(<E%b*A*'+%>+4/(+-4*'+-<1%%9%X'A4%'=%4;/%*5.-:4%/?-<F-4*'+A%E*A:FAA/E%;/(/%-(/%/*4;/(%=*/<E%/C./(*5/+4A%'(%<-(,/%0%\F-+4*4-4*?/%A4FE*/A3%*+%'(E/(%4'%6/%-6</%4'%:'5.-(/%i-..</A%4'%-..</Aj%*+%4/(5A%'=%5/4;'E'<',B1%%Z%G;*A%-+-<BA*A%J-A%*+='(5/E%6B%*+4/(?*/JA%J*4;%2Z%&'(<E%K-+)%A4-==%-+E%:'+AF<4-+4A%*+?'<?/E%*+%#$::%-+E%'./+%,'?/(+5/+4%-,/+E-A1%%%[%G;/%4/(5%i4;/'(B%'=%:;-+,/j%*A%FA/E%;/(/%6B%:'+?/+4*'+3%6F4%-A%G*-,'%"/*C'4'%.'*+4A%'F43%i;B.'4;/A*Aj%*A%4;/%5'(/%.(/:*A/%4/(5%H7829I1%%%k%G;'F,;%4;/%7889%&VQ%E*E%+'4%FA/%4;/%4/(5%iA':*-<%-::'F+4-6*<*4B3j%*4A%=':FA%J-A%'+%4;/%<':-<%:*4*P/+]A4-4/%*+4/(=-:/1%%m%R'(%/C-5.</3%*=%4;/%"]$%-..('-:;%*A%-..<*/E%4'%/=='(4A%4'%.('5'4/%.-(/+4%?'*:/%4'%*5.('?/%A:;''<A3%4;/+%4;/%4/-:;/(A%-(/%'A4/+A*6<B%4;/%-,/+4A%-+E%4;/B%=-:/%-%:;-*+%'=%='(5-<%.(*+:*.-<A3%*+:<FE*+,%4;/%/</:4/E%'==*:*-<A%J;'%E/A*,+-4/%/EF:-4*'+%-F4;'(*4*/A3%4;/%.(*+:*.-<A%-+E%;/-E%4/-:;/(A%J;'%'?/(A//%4;/%4/-:;/(A%E*(/:4<B%g%-A%J/<<%-A%4;/%.-(/+4A%J;'%5-)/%:<-*5A%'+%4;/%A:;''<3%-+E%'=4/+%4;/%/C4/(+-<%.'<*4*:-<%-:4'(A%4;-4%5-B%*+=<F/+:/%4;/%;*(*+,%-+E%=*(*+,%'=%4/-:;/(A1%%G;/A/%5F<4*.</%.(*+:*.-<A%5-B%;-?/%:'5./4*+,%*+4/(/A4A1%G;/%:'+?/+4*'+-<%"]$%-..('-:;%=(-5/A%4;/%:;-<</+,/%*+%4/(5A%'=%;'J%.(*+:*.-<A%:-+%:(/-4/%

!"#$%&'()*+,%"-./(%0'1%23%#/.4/56/(%7829%

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