Public institutions in the United States face a policy challenge to adapt to accountability expectations among a variety of stakeholders (Bogue & Hall, 2012; Thelin, 2004; Richardson & Martinez, 2009). Among the major stakeholders are state legislators who hold fiscal and policy influence over public institutions, but these leaders have not yet been studied to understand the extent to which political leaders differ on higher education purpose and accountability definition, instruments, and indicators. The present study examined Republican and Democrat state legislator differences on higher education purpose and accountability. The results indicated partisan differences of perspective on higher education.