The main questions inspiring this study include the following: Who is accountable for instructional time loss and what magnitudes of loss can each actor be held accountable for? How can the dynamic picture of individual and mutual accountability be captured when the outcomes result from interdependent actions of different stakeholders? What are the consequences of the reduced quantity of instruction on the overall educational system, quality of learning outcomes and equity? Results show that the amount of instructional time received by the student in primary schools in Senegal is generally low, with significant disparities depending on the location and types of school. Instructional time loss is related to structural problems and to the actions of multi-level actors, with various ranks of responsibilities and diverse representation strategies and constraints. The loss of school time in quantity affects the quality of the use of time in the classroom, the coverage of school programs, and ultimately the quality of education.