This document is a review of the literature on educational accountability and the presentation of a model of accountability developed by the National Association of State Directors of Special Education (NASDSE). Current literature is reviewed in terms of definitions, relationships to past educational reform movements, and critical issues that impact on current accountability efforts such as politics, standards, assessment, inclusion, cost, data, governance, and leadership. Aspects of accountability systems in specific states and other countries are used to illustrate some of the issues. The review of the literature indicates that there is much unfinished business in the educational reform movement, and there are gaps in the research that need to be filled to assist in guiding that movement. The importance of a comprehensive model to address the concept of accountability is discussed, followed by the description of the development of the NASDSE accountability model. The model depicts educational accountability as comprised of the following three components: accountability for inputs and processes, accountability for system standards, and accountability for individual student learning. It defines an accountable education system as one which ensures that all children, including those with disabilities, benefit from their educational experience through equal access, high standards, and high expectations. (Contains 104 references.) (CR)