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The study explored teacher external accountability to parents in comparison with school management, and the degree to which these relations were predicted by two cultural values: collectivism and individualism, and mediated by internal accountability. The study model was tested on 418 Israel Arab and Jewish teachers. Results showed significantly higher external accountability towards school management than to parents, more so in the Arab than the Jewish sector. Collectivism had a stronger relation to both accountability audiences than individualism. Internal accountability mediated between cultural values and external accountability differently in the two ethnic sectors. The study attests to teachers’ relative reluctance to be accountable to parents, to the prominence of collectivism, and to the contribution of internal to external accountability