One of the most controversial and significant of contemporary education reforms has been the teacher accountability movement. From this perspective, low-quality teachers and teaching are a major factor behind inadequate school performance, and a lack of accountability and control in schools is a major factor behind the problem of low-quality teachers and teaching. In turn, to advocates of this reform movement, the solution is to centralize control of schools and hold teachers more accountable. Utilizing a sociology of organizations, occupations and work perspective, the objective of this article was to offer a critique of the teacher accountability perspective and movement. This article draws from, and summarizes, the results of a series of empirical research projects on the levels, distribution and effects of accountability and control in American schools. The argument of the article is that the teacher accountability perspective overlooks some of the most important sources and forms of organizational accountability and control that exist in schools and overlooks the ways schools themselves, and in particular the ways they are managed and organized, contribute to the teacher quality problem. As a result, teacher accountability reforms often do not succeed and can have a negative impact on teacher quality and school performance.