This paper is essentially an interpretive review of the literature on accountability as related to instructional programs in higher education. It is directed toward academic administrators, although others in higher education may find it useful. Accountability was treated as an essential set of transactions present in every relationship involving two or more individuals or agencies where: (1) there are expectations regarding performance, (2) those involved cannot remain in continuous proximity, and (3) at least one of those involved has the inclination and capability of influencing the behavior of one or more of the others. It was assumed that accountability is already functioning in all existing institutions and that it would probably be more congenial and productive if improvements could be made in those activities involving: (1) establishing and clarifying expectations, (2) obtaining and disseminating quality information, and (3) making adaptive responses. A review of current conditions regarding accountability in relation to undergraduate instruction would on the surface suggest that almost any change would be an improvement, proposed changes must be evaluated in terms of the threat posed to institutional autonomy and academic freedom. (Author)