System-wide assessment programs such as NAPLAN are introduced to determine the value added by schools towards student learning. This study investigates how secondary school principals in NSW accommodate the testing-based accountability within their views of learning. The findings indicate that these Principals accept the notion of school accountability though they reject reducing learning to a single score. They do not believe that test scored are adequate measures of student leanirng. The study offers a deep insight into the thinking of these Principals as they accommodate between their beliefs about learning and the demands of assessment regimes.