This paper considers the narrow goals characteristic of most accountability programs, discusses methods for transcending these limited goals (linking goals to broad society values), and suggests steps that supervisors can take to implement accountability in an open system. The author argues that students, administrators, and teachers must be mutually accountable. The author sets forth such methodologies for linking goals to broad society values as (1) setting noncognitive goals; (2) establishing systems to monitor and evaluate the effectiveness of innovative, open curriculums; (3) evaluating achievement in more than basic skills; (4) providing for more diversity in curriculums; and (5) providing for contemplative as well as analytic thinking. (JF)