Abstract: Accounting responsibility emerged as a sub-system of management accounting system in order to provide accounting information in operating performance reports on the work of officials in the control sections and departments and evaluates their performance within the framework of responsibility assigned stemming from the powers granted by the senior management. In this context, focusing on the above link it to business ethics and supposed to be displayed by the accountant and shall be obligated so, clarify and educate and carrots in this morality and that because of their implications in raising the quality of accounting information and therefore its effects on administrative decisions taken.