However, when the same regression is performed in the health sector, different associations emerge. First, a significant correlation of accountability is found with respect to health provision and outcomes, whereby a 1-point increase in the accountability index, is correlated with an increase in the health provision index by 0.406 points and the health outcomes index by 0.167 points for the average country in the sample. In these specifications, the effect of accountability on health service provision is larger and more significant than on outcomes, since outcomes may take more time to materialize. Second, when controlling for the public management condition, accountability remains significant for health provision, suggesting that it is a driving factor in this relationship. Conversely, for health outcomes, the opposite is true: accountability loses its significance and public management shows a positive and significant effect (0.259), suggesting that public management might be a more relevant driving factor than accountability for health outcomes.

||**(1)**<br>**Health Provision**|**(2)**<br>**Health Outcomes**|**(3)**<br>**Health Provision**|**(4)**<br>**Health Outcomes**|
|---|---|---|---|---|
|**Accountability**|0.406<sup>***</sup>|0.167<sup>**</sup>|0.423<sup>**</sup>|0.0599|
||(0.148)|(0.0668)|(0.174)|(0.0851)|
|**Public Mgmt.**|||-0.0415<br>(0.220)|0.259<sup>*</sup><br>(0.132)|
|**Log GDP**|-0.271|3.196<sup>**</sup>|-0.190|2.689<sup>**</sup>|
||(2.310)|(1.304)|(2.311)|(1.290)|
|**_cons**|57.37<sup>***</sup>|45.64<sup>***</sup>|58.05<sup>***</sup>|41.37<sup>***</sup>|
||(12.95)|(8.727)|(14.04)|(9.044)|
|**_N_**|86|86|86|86|
|**_R_**<sup>**2**</sup>|0.233|0.288|0.233|0.312|

- **_Premise 3: Higher levels of OGD make governments more accountable, which subsequently enables improved service delivery._**

To test the third premise, service provision and outcomes in both the health and education sectors are regressed on sector-specific OGD, while studying the interaction effects of the accountability index. First, in the regression specification for education service delivery, OGD is estimated to be positively and significantly correlated with education provision and outcomes indices. Second, when controlling for the levels of accountability, the estimated coefficients for OGD on both provision and outcomes remains almost unchanged, suggesting that the link between OGD and education service delivery is independent from levels of accountability at the country level. As mentioned above, the regressions likewise find that the effect of accountability on education provision is not significant, while the effect on outcomes is marginally negative (which is an unexpected result). Finally, no interaction effects of accountability are found with respect to the relationship between OGD and education service delivery (not shown).

||**(1)**<br>**Education Provision**|**(2)**<br>**Education Outcomes**|**(3)**<br>**Education Provision**|**(4)**<br>**Education Outcomes**|
|---|---|---|---|---|
|**OGD Education**|0.201***|0.171***|0.199***|0.184***|
||(0.0645)|(0.0426)|(0.0646)|(0.0420)|
|**Accountability**|||0.0376|-0.167*|
||||(0.114)|(0.0913)|
|**Log GDP**|9.141***|15.20***|8.754***|16.92***|
||(1.198)|(0.874)|(1.842)|(1.370)|
|**_cons**|-21.62**|-78.07***|-20.31*|-83.87***|
||(9.568)|(7.391)|(11.02)|(8.091)|
|**_N_**|86|86|86|86|
|**_R_**<sup>**2**</sup>|0.487|0.759|0.488|0.775|

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