The concept of accountability in education has two primary concerns: the responsibility to provide effective educational programs and the responsibility to employ efficiently the resources allocated for this purpose. These concerns are fundamental to an evaluation procedure based on the principle of accountability. The establishment in 1967 of new Federal programs in Bilingual Education and Dropout Prevention provided the vehicle for an effort to establish accountability principles. Ten critical factors of program design, operation and management which could expand the dimensions of accountability were identified: community involvement, technical assistance, needs assessment, management systems, performance objectives, performance contracting, staff development, comprehensive evaluation, cost-effectiveness, and program audit. Their implications for program evaluation are discussed. (PR)