Since the inception of governments, Accountability with accounting had connection. In this connection, Accounting has the main role in accountability performance and evaluation. As well as, Accountability considered as base and foundation of accounting. In recent years, has been created new accountability methods, such as web and online accountability. The other, the existent of different perspectives such as democratic, constitutional and learning where caused Dual role of accounting and accountability got public attention. In this paper, states Dual role of accounting and accountability in public with different perspectives. In democratic perspective, accounting and accountability should effectively link government activities to responsibility chains. In constitutional perspective, it is necessary to prevent and or discover financial fraud using accounting information based on accountability. In learning perspective, government accountability efficiency is related with accounting information system efficiency.