Background and Objective: Accountability is the one of requirements of modern governance in the current era and in case of its realization, it will lead to strengthening the “Principal ـAgent” relationship among citizens and actors, enhancing effectiveness and transparency in the performance of public organizations, reducing corruption (financial, administrative, etc), increasing the coherence and legitimacy of the political system.Method: The review paper while defining accountability in the form of normative and descriptive approaches, its functions and dysfunctions in the form of some concepts such as accountability dilemma, accountability trap, accountability paradox and defensive and hostile actions have been expressed. The typology of accountability in various types of research is referred to and a new model entitled “Three ـdimensional accountability” is offered, to enable state organizations and organs such as police forces who face various observers and clients in the civil community in an a way to effective to be accountable in various fields.Conclusion: Finally, while referring to explosion of Challenger space shuttle, it has been emphasized that three ـdimensional model of accountability forms comprehensive and balanced accountability system (360 degrees) based on which most of accountability functions for public organization will be achieved.