Evaluation of programs or projects is often perceived as a threat. This is to a great extent related to the anticipated use of evaluation for accountability, which is often prioritized at the expense of using evaluation as a learning tool. Frequently it is argued that there is a trade-off between these two evaluation functions. An alternative approach is that accountability complements the role of evaluation as a learning tool, as accountability provides an incentive for learning. This complementarity between learning and accountability is facilitated by the development of an evaluation culture where mistakes are seen as opportunities for learning and learning as an important source for growth and development.