This study was performed to analyze educational accountability, regarding to the back-ground and the impacts of the accountability movement, the relationship between accountability and control type, relations between accountability and evaluation, factors of accountability, and strategy of accountability scheme. Three facets of accountability in education are ‘answerability to the clients(moral accountability)’, ‘responsibility to themselves and their colleagues(professional accountability!’. and ‘accountability to the employer or political masters(contractual accountability)’. The objects of accountability in educational setting are ‘goal accountability’ of school board, ‘program accountability’ of school distirct management, and ‘outcomes accountability’ of instructional managers(teachers). Educational control in terms of the origin of the authority and power can be chided into ‘public control’, ‘professional control’, and ‘consumerist control’. Based on this classification of control, accountability can be conceptualized into legal accountability, political accountability, professional accountability, bureaucratic accountability. market accountability, and consumerist accountability. Diverse strategies to foster accountability of educators can be developed using the relationship between the locus of control and the power of control focusing on professional accountability of teachers according to each level of governance of education, In order to improve the quality of education, based on accountability of teachers, effective evaluation method should be employed under the system of quality assurance and quality management of the school.