The accountability focus in higher education historically has been directed at the institutional level. The purpose of this comparative case study, however, was to look at state-level accountability. The research focused on the processes used in Tennessee, Minnesota, and South Dakota. Interviews were conducted with higher education administrators from state governing or coordinating boards, governors' policy advisers, and representatives of the legislative branch to compare viewpoints from those public policy domains. Burke's (2005) Accountability Triangle was applied as an analytical framework to better understand how higher education systems in these three states have balanced state priorities, academic concerns, and market forces. Interview protocol is appended. (Contains 4 tables and 1 figure.)