Background: The concept of Organizational Accountability attracts a lot of attention as one of the topics that discussed in today's organizations and analysis of this concept requires identifying and controlling the numerous internal and external factors. In this regard, the aims of present study investigation the relationships between professional ethics, social responsibility and organizational accountability in employees in the Power Distribution Company of Urmia.

Methods: The research method was correlation. Population includes all employees in the Power Distribution Company (N=113) that by using census method all of themes were selected. Three questionnaires namely: "Professional Ethics", "Social Responsibility", and "Organizational Accountability" were used. Validity of the questionnaires was approved by Exploratory Factor Analysis and their reliability was calculated using Cranach's Alpha. The data was analyses by Structural Modeling.

Results: Findings show that there is a positive relationship between professional ethics and social responsibility. Also, there is a positive relationship between social responsibility and organizational accountability. At the same time, mediated by responsibility, ethics have positive indirect relationship between organizational accountability, but there is not a positive direct relationship between professional ethics and organizational accountability in this paper.

Conclusion: According to the research findings, organizations should increase their attention to ethical issues that will follow promotion of social responsibility, organization the steps in establishing, maintaining and improving organizational accountability.