A guide to developing a theory of change as a framework for inclusive dialogue, learning and accountability for social impact. The process of developing a theory of change is an exciting and often liberating process of interaction and discovery that helps organizations see beyond their familiar frames and habits (even if these were quite effective), understand the full complexity of the change they wish to see, and imagine new solutions in dialogue with others. The theory of change unfolds through a facilitated process of open inquiry and dialogue. Participants may hold different views and perspectives, but should share a broad commitment to change. The more the group reflects the voices of all constituents, the richer the dialogue is likely to be. [Keystone Accountability for Social Change] Their template to use in workshops is here.