This study is to explore the causal relationship among the capability of school's organizational learning, teachers' attitude toward continuing education, and teachers' perception level of accountability about their educational activities. The total number of 694 school teachers working in eleven elementary schools and eleven middle schools in Seoul Metropolitan School District were involved in this study. Factor analyses, correlation analyses, and structural equation modeling were used to address the purpose of this study. The findings of this study are as follows: (1) the capability of school's organizational learning is a meaningful variable in terms of positively affecting both teacher's attitude toward continuing education and teacher's perception level of accountability about his or her educational activities. (2) teacher's attitude toward continuing education plays a crucial role as a moderator between the capability of school's organizational learning and teacher's perception level of accountability. (3) Considering the impact of the capability of school's organizational learning on teacher's perception of accountability, individual development is the most critical variable among five sub-variables of organizational learning. In case of teacher's attitude toward continuing education, intrinsic value is more critical than enjoyment and perceived importance of learning in terms of affecting teacher's perception of accountability. those variables also have more impact on ethical-justified accountability than the others. Finally, this study discussed some implications for practice and theory in the staff development education and school administration field.