This research examines how perceptions of shared accountability for performance arise in a context of role expectations and interpersonal exchanges. We use the education context to view accountability as involving elements of board's and management's role expectations, history of their relationship, and leadership governance mechanisms. Using Frink and Klimoski's accountability role theory model, we explore governance roles, accountability practices, and school performance. We analyze interview data related to board chairs, board members, and principals/heads of Australian independent schools. We find that role expectations as well as the interpersonal exchanges (i.e., board/chair–principal relationship) shape accountability perceptions regarding school performance. The findings offer insights into the links between role expectations, interpersonal factors, and accountability practices. We point to the need of having a shared accountability model between the board and the principal, which may lead to improvement in performance within the school context.
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