"Accountability" is one of the buzzwords of contemporary U.S. higher education. The concept of accountability, deployed loosely, can spark dismay in the ranks of those held wrongly accountable. These may be individual staff members, faculty or administrators. At least two types of accountability exist in higher education; and it's important to distinguish between them. The first is "population accountability," which refers to a situation in which responsibility is assigned for bringing about intended results that improve the well-being of a population--students, say. Then there is "performance accountability," which refers to situations in which managers and their staffs are charged with improving the performance of particular programs and services. Two examples provided in this article may usefully clarify the distinction and highlight the need to get accountability right in higher education.