This paper examines the implications of the accountability concept for provincial or State authorities. Accountability is defined as a concomitant of an agreement between two parties. The author suggests that, in education, agreements between parties have lacked preciseness and clarity, making it extremely difficult to assess performance and to assign responsibility in terms of some contractual obligation. Because in both Canada and in the United States the constitution assigns responsibility for education to the provincial and State governments, the author believes that accountability should begin at these levels. (Author)