This paper presents a framework that institutions of higher education can use to improve, revise and introduce comprehensive systems for the collection and dissemination of information on student learning outcomes. For faculty and institutional leaders grappling with the many issues and nuances inherent in assessing student learning, the framework offers a practical approach that allows them to meet demands for accountability in ways that respect the diverse attributes of students, faculty and the institutions themselves. The first section of this report reviews the contributions that many organizations have made that inform the work of the Educational Testing Service (ETS). The second section provides an overview of two earlier issue papers published by ETS. The third section discusses an evidence-centered design approach to assessment that provides a useful conceptual framework for viewing the challenges within the accountability paradigm. This section discusses important issues such as validity and reliability and does so in a non-technical manner. The fourth section describes a seven-step process that can be used to guide institutions that are either re-thinking their approach to assessing student learning outcomes or are just beginning the process of considering how to develop these systems. An annotated bibliography is included. (Contains 2 figures.)