... Accountability as good governance Sub theme 1: Accountability as transparency (Adams et al., 2008); (Simatupang, 2009); (Tjiptoherijanto, 2007) Sub theme 2: Accountability as citizen participation/ engagement (Pradhan et al., 2013); (Bandur, 2012); (Parker & Raihani, 2011); (Lewis, 2010); (Simatupang, 2009); (Firman, 2009); (Tjiptoherijanto, 2007); (Kristiansen & Pratikno, 2006); (Subroto, 2007); (King et al., 2004) Sub theme 3: Accountability as answerability (Rosser & Joshi, 2013); (Bandur, 2012); (Parker & Raihani, 2011); (Lewis, 2010); (Suryadarma, Surhayadi, Sumarto, & Rogers, 2006); (Kristiansen & Pratikno, 2006); (Bangay, 2005); (King et al., 2004); (Lateef et al., 2003); (Welch, 2007) Bureaucratic Accountability (Hendarman, 2014); (Bjork, 2003(Bjork, , 2004 As a result of my analysis from this literature review, I argue that while continuing the work on good governance initiatives, Indonesia must shift its focus to the professional accountability model. Professional accountability is much more suitable to the current understanding about teaching and learning (student-centered, complex-nonlinear). ...