This study explores the needs for strategy and accountability in school co-operatives. The process in school co-operatives can be operated effectively through a proper determination of strategy and accountability, measurement as indicated in school co-operatives. This study used a qualitative approach with the data obtained from eight school co-operatives in Segamat, Johor District of Malaysia. The finding showed there is an association between strategy and the accountability in school cooperatives. This study discovered that the school co-operatives are classified as Prospectors, Analyzers and Defenders strategically that practice good accountability. The findings also divulged that transparency, evaluation, complaints and responsiveness and participation of members are four indicators of accountability applied by school co-operatives. This study contributes to the body of knowledge as the framework proposed with regards to the strategy and accountability for school cooperatives. In addition, this study also discovered the importance elements as the basis to develop guidelines for appropriate strategies and accountability measurement for school co-operatives.
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