The purpose of this study was to analyze test based educational accountability systems. In many countries, governments are trying to improve school education, and student achievement tests are the basis for evaluating educational accountability.The No Child Left Behind Act of 2001 required every state to implement a statewide test in an effort to improve the results of public school education. For instance, in the State of Florida, student test results on the Florida Comprehensive Assessment Test (FCAT) are the core factor of its school accountability system. Additionally, using test results, Michelle Rhee, Chancellor of the District of Columbia Public Schools system, has closed 21 schools, fired more than 100 workers of central bureaucracy, dismissed 270 teachers, and removed 36 principals. We can expect that the test-based accountability system will be used in Korea: therefore, five things should be considered carefully. First, we need a grand plan for evaluating an educational accountability system. Second, we need to customize the purpose of the student achievement test. Third, we should make authentic tests based on core competencies. Fourth, the testing process and its methodologies need the mutual consent of teachers, parents, and community members. Fifth, we need to develop legislation for the test and accountability system.