The purpose of this article is to increase our knowledge about the role that directors of education play as leaders of educational activities. For its analytical framework, the study uses the qualitative research approach known as phenomenography and examines the study's findings against the rationalist perspective, against systems theory and against tight and loosely-coupled systems. On the issue of accountability, the study shows that while the directors were perceived to be accountable for mismanagement of finances, being accountable for student results was not something that worried the directors participating in this study.