Education Policy Analysis Archives - Volume 27 Number 119 - Logics of Accountability: Cross-national Patterns in School-Level Controls

Oct 15, 2026

This paper explores multiple logics of accountability by examining patterns of control of various school functions under different accountability systems. Research shows accountability as a global phenomenon, yet locally contextualized in how it is understood and enacted, implying multiple logics in practice. Linking theoretical arguments to empirical evidence from TALIS 2013, the study develops a framework and tests it across countries at the school level.

LanguageEnglish

CategoryResearch & Report

FormatPDF

Pages34

Reading Time1 h 26 min

AccessFree to download

Abstract

Framework of accountability logics

Empirical analysis by control type and school functions

Findings and implications

education policy analysis archives A peer-reviewed, independent, open access, multilingual journal Arizona State University Volume 27 Number 119 September 30 , 2019 ISSN 1068-2341 Logics of Accountability: Cross-national Patterns in School-Level Controls Taeyeon Kim & John T. Yun Michigan State University United States Citation: Kim, T. & Yun, J. T. (2019) . Logics of accountability: Cross-national patterns in schoollevel controls. Education Policy Analysis Archives, 27(119). [https://doi.org/10.14507/epaa.27.4597](https://doi.org/10.14507/epaa.27.4597) [Abstract:](Abstract: This paper explores multiple logics of accountability by examining patterns of)[ This paper explores multiple logics of accountability by examining patterns of](Abstract: This paper explores multiple logics of accountability by examining patterns of)[ ](Abstract: This paper explores multiple logics of accountability by examining patterns of)[control of various school functions under different accountability systems. Research has](control of various school functions under different accountability systems. Research has)[ ](control of various school functions under different accountability systems. Research has)shown that accountability is a global phenomenon, but how accountability is understood and enacted is locally contextualized, which implies the existence of multiple logics of accountability in practice. By linking theoretical arguments rooted in literature to empirical evidence observed in TALIS 2013, we aim to theorize logics of accountability and then demonstrate the existence of those logics across countries. We first developed a framework of logics of accountability: control-based, professional-based, test-based, and process-based accountability. We then empirically analyzed three types of control—external, internal, and mixed control—at the school level across countries and within four content areas—assessment, human resource, curriculum, and budget—to infer how each country consistently follows a logic of accountability in their schooling practices. We found that a few countries followed a relatively pure form of control-based, professional-based, and process-based logic; however, most countries followed mixed-forms of logic. Our findings provide a systematic approach for the mapping of accountability logics across countries and suggest that more thought should be paid to how the underlying logic of accountability should manifest across these different functions. Keywords: Educational accountability; logics of accountability; educational control; TALIS 2013; cross national analysis Lógica de la rendición de cuentas (accountability): Patrones transnacionales en los controles a nivel escolar Resumen: Este documento explora múltiples lógicas de rendición de cuentas mediante el examen de patrones de control de diversas funciones escolares bajo diferentes sistemas derendición de cuentas. La investigación ha demostrado que la rendición de cuentas es un fenómeno global, pero la forma en que la rendición de cuentas se entiende y se implementa se contextualiza localmente, lo que implica la existencia de múltiples lógicas de rendición de cuentas en la práctica. Al vincular los argumentos teóricos enraizados en la literatura con la evidencia empírica observada en TALIS 2013, nuestro objetivo es teorizar las lógicas deresponsabilidad y luego demostrar la existencia de esas lógica s en todos los países. Primerodesarrollamos un marco de lógica de rendición de cuentas: rendición de cuentas basada en control, profesional, basada en pruebas y en procesos. Luego analizamos empíricamente tres tipos de control: control externo, interno y mixto, a nivel escolar en todos los países y dentrode cuatro áreas de contenido: evaluación, recursos humanos, plan de estudios y presupuesto, para inferir cómo cada país sigue consistentemente una lógica de rendición de cuentas en sus prácticas escolares. Descubrimos que algunos países seguían una f

FAQs

What is the main goal of the paper?

To theorize multiple logics of accountability and demonstrate their presence across countries using TALIS 2013 evidence at the school level.

How does the paper define accountability logics?

It develops a framework including control-based, professional-based, test-based, and process-based accountability, distinguishing how control types operate in practice.

What do the findings show about how countries follow accountability logics?

A few countries follow relatively pure forms of logic, but most countries follow mixed forms across school functions such as assessment, human resources, curriculum, and budget.

Oct 15, 2026

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