Despite the breadth of coverage and collaboration, few empirical studies have concerned educational background and its implementation in order for scrutinising the reasons for students’ high scientific literacy in Program for International Student Assessment (PISA) 2003 at international level. Rather, many report the data as evidence of successful accountability in a country. In order to illuminate reasons for the high achievement, experts from Finland and Korea participated in a web-based survey. Their opinions revealed heterogeneous contributors: Korean parental support and private education, and Finnish policy involving educational equality; Finnish and Korean teacher education; and Korean centralisation, and Finnish devolution of curriculum and its implementation. Because of the reasons which are irrelevant to the policy orientation of PISA, careful analysis of the educational background and implementation ought to be recognised in advance of reporting the students’ achievement as evidence of national accountability.