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281 systems to allow them both to be accountable to different stakeholders and to learn in order to improve performance in current or future projects or programmes. An M&E system designed fundamentally to learn and improve performance will not necessarily be the same as the one designed to show accountability. Nor indeed will a system designed to be accountable to donors or supporters always be similar to a system designed with accountability to partners and service users in mind (Simister, 2009). The scope refers to the extent and degree of sophistication of the M&E system. A sophisticated system requires a combination of qualitative and quantitative methods and information management systems while a simple system rely on discussions and transect walks with stakeholders (IFAD, 2002). 3. Engage different stakeholders – in order to be inclusive, consult different stakeholders so that their information needs are met by the system. Stakeholders’ expectations of the systems must be obtained and addressed to avoid surprises. Therefore, in consultations with stakeholders, ensure that different groups have some input into the decisions that will affect their work or lives; to ensure that there is buy-in into the new system, and to improve its potential quality (Simister, 2009). 4. Establish system network – this involves identifying where within the organisation structure the system will sit, who will be accessing and using it within the organisation structure. The structures will differ from international, national or regional networks. The networks can also be broken down from programmes to projects, country assistance to sector, project to organisation, or even themes, all which must be captured within a system network. Such networks will influence whether a system will be simple; one that has limited access and use due to the size of the intervention or cascading system; one that is complex due to the numbers of interventions or regions involved. For instance, a typical complex organisation, such as an international non-governmental organisation, might work in a number of regions. Each region may include a number of different countries. Country network might be broken down further into programmes and projects; often implemented through partner organisations. An international M&E system would need to consider all these levels. In fact, what looks from the outside like an international M&E system is usually a series of overlapping and interlocking M&E systems at different levels, with information and analysis flowing between them (Simister, 2009).