Today, corporate governance and accordance that, accountability has become an orginal and dynamic aspect of business , and, ever consideration to that is rising. Therefore all stakeholders , especially investors and shareholders aware about the necessity and importance of corporate governance and they have been interested to follow up the establishment of this system in companies. It looks important for each company to notice internel and external agents and economic, political and cultural conditions for condification of an appropriate corporate governance. Since Iran is an Islamic country, it is better to pay attention to the theoretical component of islamic which is clearly visible in the Quranic verses is considered in the condification of regulations and rules of governance.
 This paper is discussed to examine the issue of accountability in corporate governance based on agency theory (limited responsibility), stakeholder theory (wide responsibility) and the accountability is checked which is based on the Quranic verses. This study was carried out based on published sources and the results are presented in this paper.