This paper is structured as follows. The remainder of this introductory chapter provides a stylized overview of the development challenges in low-income countries. Chapter 2 focuses on balancing accountabilities. It discusses: (i) how the PRS approach can support the strengthening of domestic accountability; (ii) the accountabilities of donors in terms of providing better aid; and (iii) various factors that help external requirements to reinforce rather than undermine domestic accountability. In the context of scaling up results, chapter 3 discusses: (i) the analytic foundations which can support the strengthening of strategies and their results orientation; and (ii) how the PRS process can support ambitious development plans by providing a framework for scaling up assistance and addressing absorptive constraints so that additional aid is used well. The paper ends by summarizing selected findings and good practices within the context of the five themes that were the focus of this review.