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Organizational culture entails leadership and is passed on to the members of an organization. School heads play a key role in defining the culture of a school division. This study investigated the relationships between the school heads' level of accountability and performance assessment effectiveness to the current and preferred organizational culture of DepEd Iligan City Division. This descriptive correlational study employed 338 teacher-respondents from the randomly selected 83 public elementary schools in the division. Data were collected using Accountability Survey Questionnaire, Performance Appraisal System for School Administrators and Organizational Culture Assessment Inventory. Descriptive statistics and Pearson'r were used in analyzing data. Results revealed that school heads were very effective as to professional and personal characteristics and punctuality and attendance. Clan culture dominates the current and preferred organizational culture of the division. School heads had influenced the development of an organizational culture. Organizational culture were related with school performance accountability, occupational competence, professional and personal characteristic
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