Accountability starts with governments. They are the primary duty bearers of the right to education. A credible education plan is the basis for accountability. It should have clear targets and lines of responsibility and allocate resources through transparent budgets. There is little evidence that performance-based accountability, when focused on outcomes over inputs and based on narrow criteria, improves education systems. A market based approach creates competitive pressure that marginalizes disadvantaged parents and schools. The Report demonstrates that blaming teachers for poor test scores and absenteeism is often both unjust and unconstructive. People cannot be held accountable for outcomes that depend on the actions of others.
Education is a shared responsibility between governments, schools, teachers, parents and private actors. Accountability for these responsibilities defines the way teachers teach, students learn, and governments act. It must be designed with care and with the principles of equity, inclusion and quality in mind.
In order to keep accountability working, adequate resources, capacity and genuine commitment are essential. Governments should spend at least 4% of GDP or allocate 15% of total government expenditure; but one in four countries do not reach these benchmarks.
http://unesdoc.unesco.org/images/0025/002593/259338e.pdf