As institutions of higher education, colleges and universities are responsible for their educational, research, and service functions.  Additionally, in their roles as employers, builders, food and housing providers, and in many other capacities, they are accountable in such areas as environmental protection, health and safety, and public accommodations.

Here is an admittedly incomplete list of major entities to which these institutions are accountable, and in ways they are accountable to each group:

I.  Governments and Governing Bodies

Whom:  Federal, state, and local governments, governing boards, church control, accrediting bodies, bond rating agencies, National Collegiate Athletic Association (NCAA), American Association of University Professors (AAUP).

What:  Proper expenditure of public funds (including those administered through grants and contracts), fiscal stability, compliance with the laws of each jurisdiction, compliance with the responsibilities and requirements of nonprofit organizations.

II.  The Public

Whom:  Both the general public as well as subsets of the public who may utilize and/or support the services of the institution (e.g., prospective students and their parents, employers, elementary and secondary schools).

What:  Clear and accurate information about the institution, its self-regulatory processes, and the benefits of higher education to individuals and society.  For prospective students and their families, accountability includes providing information that helps them make meaningful choices among colleges and universities, and assists them in understanding financial aid programs.

III.  Institutional Constituencies

Whom:  Students, faculty, staff, alumni, donors, foundations, local community.

What:  Depends on the particular constituency.  The accountability may be contractual, based on ethical considerations, or grow out of societal standards and expectations.