This study examines the mediating role of sense of powerlessness on the relationship between the perception of accountability and citizenship participation among the students of university of Tehran. Lack of proper accountability can lead to a sense of powerlessness for students to influencing the processes and cause them no incentive to provide cooperation. Accordingly, accountability variable has been analyzed in general and in the six dimensions, include ethical, legal, democratic, financial, performance and political. In this regard, the analysis of data using Pearson correlation, linear regression and structural equation modeling was done by SPSS and Lisrel software. The results show that the student’s perception of accountability affects their participation by affecting the sense of powerlessness variable. In addition, students perception of accountability of moral, legal, political and democratic, can predict their sense of powerlessness and consequently to predict the level of their participation.