Global TPA trends: methodology and data

OTT
TPA landscape scan and evaluation
7 min readJul 10, 2021

Articles on global trends in the TPA field have been adapted from an unpublished report, written as part of a scan of the TPA landscape undertaken by OTT Consulting to inform the Hewlett Foundation’s new five-year grantmaking strategy.

Author: Linnea Mills. Editor: Hannah Caddick. Reviewers: Ajoy Datta, Fletcher Tembo and the Hewlett Foundation TPA team.

Questions

This rapid evidence assessment of global trends was intended to address two questions identified by the Hewlett Foundation:

  1. What is known about the role of transparency and participation for improving accountability/good governance in relation to selected TPA subfields?
  2. What gaps are there in the evidence base?

The TPA subfields selected by the Hewlett Foundation for study were: budget and expenditure transparency; natural resource governance; procurement reform; responsible investing and corporate behaviour; social accountability; and tax.

Methodology

To address these questions, a search strategy was developed to find relevant and recently published literature per priority subfield. This strategy started by identifying a number of relevant databases, both belonging to organisations working within each subfield and other, wider databases and subsequently conducting the searches using relevant and suitable search terms.

Having conducted the searches, the goal was to find and summarise three publications for each subfield and to choose the research that most aptly addressed the research question. When possible, we used systematic reviews or other types of meta-analysis to avoid biasing the findings caused by the limited number of reports per subfield. The search resulted in a total of 99 reports from which 18 were selected. The full literature list is available here. The section below contains the summary of the rapid evidence assessment per priority theme (in alphabetical order).

Databases consulted

  • Open Government Partnership (Health division, General Resources, Extractives division)
  • Tax Justice Network
  • International Centre for Tax and Development
  • Center for Global Development
  • The B-Team
  • Open Contracting Partnership
  • Natural Resource Governance Institute
  • Extractive Industries Transparency Initiative
  • Global Initiative for Fiscal Transparency
  • International Budget Partnership
  • Transparency and Accountability Initiative
  • World Bank Open Knowledge Repository
  • Chr. Michelsen Institute
  • Overseas Development Institute
  • African Bank for Development
  • Financial Transparency Coalition
  • Research for Development Outputs
  • Global Partnership for Social Accountability
  • Accountability Research Centre
  • Action for Accountability and Empowerment
  • Institute of Development Studies
  • GSDRC (applied knowledge services)
  • Eldis
  • 3ie database (of impact evaluations and systematic reviews)
  • DEReC (DAC Evaluation Resource Centre)
  • Google Scholar
  • GovNet

Global thought leaders interviewed

A carefully selected number of interviewees were asked to share insights on their specific themes, with particular emphasis on Africa. Interviews were semi-structured around a set of broad questions with plenty of room set aside for prompting and exploring ideas that were articulated. The interviews were recorded and transcribed, and the resulting data has been used to develop and substantiate the ideas expressed in this report.

Social accountability for health: Mr Jeff Thindwa

Jeff Thindwa is the Program Manager for the Global Partnership for Social Accountability in the World Bank’s Governance Global Practice (GGP). He joined the World Bank in 2000 and held several positions in Social Development before joining the World Bank Institute in 2010 to lead the social accountability team, later becoming Practice Manager. Prior to joining the World Bank Jeff worked in government, private sector and civil society.

Procurement reform (open contracting): Ms Nkemdilim Ilo

Nkemdilim Ilo is the Chief Executive Officer of Nigeria-based Public and Private Development Centre (PPDC), an organisation that has pioneered procurement and contract monitoring activities in Nigeria, for example by successfully advocating for the adoption and full implementation of the Open Contracting Data Standards.

Tax (domestic revenue mobilisation): Mr Alvin Mosioma

Alvin Mosioma is the founding Executive Director of Tax Justice Network Africa, a Pan-African Advocacy and Research Network of 32 members in 16 African countries working on Tax Justice and curbing of IFFs from Africa. He is a leading voice on tax policy in Africa and has spearheaded numerous civil society campaigns in Africa since 2007.

Responsible investing and corporate behaviour: Mr Ewan Livingston-Docwra

Ewan Livingston-Docwra is a Cause Strategist at The B Team, leading the organisation’s work on responsible tax, including the Responsible Tax Principles, within its Governance & Transparency initiative. Previously he was Head of Corporate Partnerships at ActionAid.

Natural Resource Governance: Ms Evelyne Tsague

Originally from Cameroon, Evelyne Tsague is responsible for the development and support of the Natural Resource Governance Institute’s (NRGI) West Africa regional activities. Her work at the NRGI includes identifying research, capacity building and technical assistance needs at the local, national and regional levels.

Budget & Expenditure Transparency/Monitoring: Dr Abraham Rugo Muriu

Abraham Rugo Muriu is the International Budget Partnership’s Country Manager for Kenya and is based in Nairobi. Prior to joining IBP in 2017 he worked at the Institute of Economic Affairs, and as a public sector consultant.

References

Amin, L. (2017) Making the case for open contracting in healthcare procurement. Berlin: Transparency International.

Bauhr, M. and Grimes, M. (2014). Indignation or Resignation: The Implications of Transparency for Societal Accountability. Governance 27(2): 291–320.

Bellows. (2020). Bridging the Elite-Grassroots Divide Among Anticorruption Activists. Washington, D.S.: Carnegie Endowment for International Peace.

Bugay, Y. (2016). ProZorro: How a volunteer project led to nation-wide procurement reform in Ukraine. Washington, D.C.: Open Contracting Partnership.

Cucciniello, M., G. Porumbescu, and S. Grimmelikhuijsen. 25 years of transparency research: Evidence and future directions. Public Administration Review 77(1): 32–44.

Danhoundo, Georges et al., (2018) Improving social accountability processes in the health sector in sub-Saharan Africa: a systematic review, BMC Public Health (2018) 18:497.

Datta and Baertl (2020). Activists and policy experts: Exploring think tank engagement with social movements. On Think Tanks Working Paper 8. On Think Tanks.

De Renzio, Paolo and Mastruzzi, Massimo, (2016) How does civil society use budget information? Mapping fiscal transparency gaps and needs in developing countries. Washington, D.C.: International Budget Partnership

de Renzio, P. Lakin, J. and Cho, C. (2019). Budget Credibility Across Countries: How deviations are affecting spending on social priorities.

de Renzio and Lakin, J. (2020). A Taxing Journey: How civic actors influence tax policy Lessons from seven case studies on civil society engagement. Washington, D.C.: International Budget Partnership.

de Renzio, P. and Wehner, J.(2015). The impacts of fiscal openness: a review of the evidence. Washington, D.C.: Global Initiative for Fiscal Transparency and International Budget Partnership.

Dom, Roel (2018) Taxation and accountability in sub-Saharan Africa. New evidence for a governance dividend. London: Overseas Development Institute.

Eisen, N., Kaufmann, D., Heller, N., Preston Whitt, J., Picón, M.G., Bassetti, V. and Hudak, J. (2020). The TAP-Plus Approach to Anti-Corruption in the Natural Resource Value Chain. Leveraging Transparency to Reduce Corruption (LTRC).

Finnemore, M. & Sikkink, K. (1998). International norm dynamics and political change. International Organization 52 (4): 887–917.

Gaventa, J. (2019). Can transparency make extractive industries more accountable? Opinion posted on 8 February 2019. Brighton: Institute of Development Studies.

Gaventa, J. and McGee, R. (2013) The Impact of Transparency and Accountability Initiatives. Development Policy Review 31(S1): 3–28.

GhanaWeb. (2020) #BringbackDomelevo: Over 400 CSOs join forces against Auditor-General’s forced leave.

GIZ (2016). Assessing the Effectiveness and Impact of the Extractive Industries Transparency Initiative (EITI).

Gulrajani, N. and Mills, L. (2019). Fit for Fragility? An Exploration of Risk Stakeholders and Systems Inside Sida. Stockholm: Expert Group for Aid Studies.

IBP/IDI (2020). All hands on deck: Harnessing accountability through external public audits An assessment of national oversight systems. Washington, D.C. and Oslo: International Budget Partnership and INTOSAI Development Initiative

Joshi, A. (2017) Legal Empowerment and Social Accountability: Complementary Strategies Toward Rights-based Development in Health? World Development Vol. 99, pp. 160–172.

Lakin, J. (2020). The politics of tax reform in low- and middle-income countries: A literature review. Washington, D.C.: International Budget Partnership.

Lührmann, A., Maerz, S.F., Grahn, S., Alizada, N., Gastaldi, L., Hellmeier, S., Hindle, G. and Lindberg, S.I. (2020). Autocratization Surges — Resistance Grows. Democracy Report 2020. Varieties of Democracy Institute (V-Dem).

Martinsson, J. (2011). Global Norms: Creation, Diffusion, and Limits. Communication for Governance & Accountability Program discussion paper. Washington, D.C.: World Bank.

McDevitt, Andy (2017) Transparency and accountability initiatives in the extractives sector.

Mills. L. (2019) Law vs. Practice: A review of the implementation gap. London: Natural Resource Governance Institute. (Unpublished).

Mills, L. (2019). Making the Budget Work for Ghana: Final evaluation. Washington, D.C.: The Global Partnership for Social Accountability (GPSA).

Mills, L. (2016). Decentralisation of Budgeting Processes. London and Birmingham: Department for International Development and University of Birmingham.

Mohiuddin, F and de Renzio, P. (2020). Of citizens and taxes: A global scan of civil society work on taxation. Washington, D.C.: International Budget Partnership.

Müller, R., Spengel, C. and Vay, H. (2020) On the Determinants and Effects of Corporate Tax Transparency: Review of an Emerging Literature, Discussion Paper ZEW

NRGI (2019). Resource Governance Index: From Legal Reform to Implementation in Sub-Saharan Africa. London: Natural Resource Governance Institute.

Nyabuga, G. (2019) Media Landscape and Open Contracting Narrative in Kenya, Malawi and Tanzania.

Oats, L. and Tuck, P. (2019) Corporate tax avoidance: is tax transparency the solution? Accounting and Business Research, 49:5, 565–583.

OECD. (2014). Development Assistance and Approaches to Risk in Fragile and Conflict Affected States. Paris.

Open Government Partnership (2020) Global Report. Democracy Beyond the Ballot Box. Washington, D.C.

Prichard, Wilson (2016) What have we learnt about taxation, statebuilding and accountability?

Rudiger, Anja (2017/18) State of the field review: Fiscal Transparency and Accountability. International Budget Partnership, Carnegie Endowment for International Peace, and Transparency and Accountability Initiative

Smith, E. with Rosenblum. P. (2011). Enforcing the Rules: Government and Citizen Oversight of Mining. New York, NY: Natural Resource Governance Institute.

Sovacool, B.K. & Andrews, N. (2015). Does Transparency Matter? Evaluating the governance impacts of the Extractive Industries Transparency Initiative (EITI) in Azerbaijan and Liberia. Resources Policy 45 (2015): 183–192.

Telgen, J. et al., (2016) Public procurement reform: assessing interventions aimed at improving transparency.

Transparency and Accountability Initiative (2018) Taxation and accountability in developing countries. Washington, D.C.

Transparency and Accountability Initiative (2019) Civil society engagement in tax reform. Washington, D.C.

Transparency International (2020). Murky havens and phantom profits. The Tax Affairs of EU and UK banks. Berlin.

World Bank (2016). Integrating social accountability approaches into extractive industries projects. Washington, D.C.

World Bank (2017). World Development Report: Governance and the Law. Washington, D.C.

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TPA landscape scan and evaluation

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