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132 received no services and comparing the data with that from project participants. However, using control groups requires significantly more data collection resources and raises ethical considerations, as follows:  In what circumstances should data be collected from individuals who receive no benefit from the current project and are unlikely to benefit from future projects (based on the M&E results)?  If the project intervention initially appears to be effective and successful in reaching its goals, should project services continue to be withheld from the control group and data collected to further prove project effectiveness?  Would the answer differ if the project provides life-saving interventions? In determining whether to conduct an evaluation, researchers must consider likely costs and benefits: Potential benefits include the following:  Basic knowledge or lesson to improve decision-making and practice.  Improvement of evaluation or assessment techniques.  Practical outcomes.  Benefits to organisation or country.  Benefits to participants. Potential costs of doing and evaluation may include but not limited to:  Participants investment of time and effort.  Mental and physical risks on participants.  Financial investment on evaluation – is it justifiable? Use of Ethical Standards In the planning phase, it is important to identify potential ethical challenges and to develop a framework for resolving any conflicts. Although planning ahead will not ensure that ethical conflicts do not arise, it is likely to decrease the severity of any conflicts and expedite their solutions. To identify challenges and paths towards solutions, begin with individual reflection and critical thought about the ethical components of the upcoming work. Next, hold discussions with key stakeholders to engage them in the ethical elements identified, as well as any they see as relevant (Leviton, 2011; Hegans, 2008). Individual reflection requires that M&E staff set aside adequate time to consider the broader project context, including any potentially-conflicting stakeholder interests and cultural norms. The Program Evaluation Standards place evaluation standards according to: utility, feasibility, accuracy, and propriety