Within the development field, project evaluations and impact assessments are essential. Donors are increasingly requiring rigorous evaluations in order to (1) ensure that aid dollars are spent on projects that have positive impacts and not wasted on projects that are ineffective and (2) promote “evidence-based policymaking” in which evaluations contribute to understanding best practices for development aid. These two goals are frequently referred to by the world’s major donors as promoting “accountability” and “learning,” respectively. However, current conceptions of learning and accountability are problematic—at times even counterproductive. This chapter provides an overview of the role of evaluations in the CDS field and the concepts of accountability and learning and then describes the problems, contradictions, and ethical dilemmas that arise in the field because of them. The chapter ends with suggestions for how the field might fine-tune the concepts of learning and accountability to better serve both donors and aid recipients.