Schools around the world are using instruments for performance feedback, but there is no scientific evidence that they have positive effects on education. This paper compares a School Performance Feedback System (SPFS) used in the USA as an accountability instrument to an SPFS used in The Netherlands. The study employs a unique database: one in which 2 separate countries with 2 distinct performance systems are compared using the same instruments. The use and effects of both SPFSs are compared to acquire more knowledge about the utilization and effects of SPFSs in an international context. Also, the variables which influence SPFSs are presented and then utilized to predict the use of the 2 SPFSs in their 2 separate contexts. (Contains 9 tables and 1 figure.)