The purpose of this study was to educational stakeholders’ perceptions of the administrative acts and accountability of superintendents of education. To these ends, a case study and a survey of 306 parents, 318 teachers, and 31 administrative supervisors was conducted. The collected data were used to explore the issues arising from the administrative acts and the accountability types resulting from the involvement of the state via superintendents of education. The findings were as follows. First, while teachers were likely to see the administrative acts of the superintendents as autonomous decisions and discretionary actions, educational professionals including scholars, researchers and supervisors as well as students’ parents, mainly perceived the administrative acts of the superintendents as the delegated affairs. Second, the accountability types were attributed to the different viewpoints. Educational stakeholders, above all, emphasized a customer-oriented accountability for education. The administrative acts of the superintendents were theoretically and empirically perceived as coupled with the accountability types: the autonomous decisions and discretionary actions were related to the professional accountability and the delegated affairs and binding actions were tied to the administrative accountability.