The purpose of this comparative quantitative study was to test adherence to the accountability theory by comparing perceptions of South Carolina public school principals without procedural due process rights as administrators with public school principals in New Jersey that have procedural due process rights through tenure regarding the tools used to evaluate their job performances. Accountability theory outlines the responsibilities of employers and employees have to each other in the context of an organization. Due process procedural rights provide protections to employees from adverse employment decisions based on reasons other than performance outcomes. The results suggest that the participants in this study have positive perceptions regarding the tools used to measure their job performances. The satisfactory responses from both groups to the three responses indicate that the participating districts are apparently concepts of accountability theory through providing effective feedback, accurate job performance assessments and supporting professional development to promote improvement. These positive perceptions may influence organizational trust, commitment, and worker engagement. These concepts can result in positive outcomes for any organization. The results also indicate that positive perceptions can be fostered with or without mandated procedural due process rights. However, since procedural due process rights protect workers such as school principals from adverse employment decisions based on reasons other than job performance, these rights should not be discarded. With principals being essential to a school climate conducive to effective instruction and student mastery of content, every consideration should be made regarding their fair treatment as employees that are responsible for school success. [The dissertation citations contained here are published with the permission of ProQuest LLC. Further reproduction is prohibited without permission. Copies of dissertations may be obtained by Telephone (800) 1-800-521-0600. Web page: http://bibliotheek.ehb.be:2222/en-US/products/dissertations/individuals.shtml.]