This document reports on a focus group meeting convened by the National Association of State Directors of Special Education (NASDSE) Board of Directors to examine the concept of educational accountability for all students, including students with disabilities. The outcome of the meeting was a definition of "accountability" and a conceptual model of educational accountability, which has its theoretical basis in the concept of the "social process triangle" and which includes three components: (1) inputs and processes (to guarantee educational equity), (2) system results (to guarantee program effectiveness), and (3) individual student learning (to guarantee individual student achievement). The current unbalanced status of educational accountability is described. The report concludes that a process must be undertaken to regain the balance in accountability with the cooperative involvement of all relevant constituencies. Most of the document consists of background materials, including the following papers: "Learner-Based Accountability: Making Schools Work for All Students" (Mary Ann Lachat); "State Compliance Monitoring Practices: An Update" (Eileen M. Ahearn); "A Framework for Accountability: Concepts, Approaches, and Issues" (Edward J. McCaul); "State Education Accountability Reports, Indicator Reports, and Report Cards" (Rolf K. Blank); and "Don't Test, Don't Tell" (Bill Zlatos). Model diagrams complete the report. (DB)