Abstract Introduction: now, the health care system, the era of therapeutic response and rapid changes that occur in the system of professional accountability, are very important. Accountability is the status of the person responsible for the work done by others. Materials and Methods: This paper is an overview of the compilation, the library and Internet searches in databases google, yahoo magiran, sid, iranmedex, has been used. Results: Nursing cares, one of the most important aspects of clinical work is in Performance is based care, nursing care and quality of care and satisfaction of those goals is to The main thrust of nursing care quality improvement process are, so their performance is very fruitful in advancing organizational goals and accountability nurses have an important role in fulfilling the mission of the health system plays. Discussion and conclusions: Nurses, one of the largest health care provider groups, health care and more contact with patients than nurses and other staff who care provider. We offer quality services and improve patient care, nursing practice standards need to apply such standards, accountability (professional ethics and human) , work ethic and accountability .