This paper attempts to raise issues in respect of efficiency and accountabilty in higher education. The first section with some quantitative indicator shows the expansion in higher education sector due to demo graphic and developmental factors. This horizontal expansion has raised the issues of efficiency in recent years. The second section briefly discusses the higher education systems in various politico-cultural milieu, The lesson derived from that deliberation is that application of mass education concept to or develop- ment induced expansion of higher education requires selectivity, specialisation, strict standards and establish- ment of secondary channels of preservation of excellence in higher education. The third section discusses various models of conceptualisation about the university as an organisation. This was done to underscore the complexity of the situation as well as to provide a canvass for discussion of any approach for the attainment of efficiency. The fourth section discusses objectives of