This study determined the relationship between the accountability practices and commitment among coaches in the public and private tertiary schools in Region 12. The descriptive correlation design was utilized in this study. A total of 130 coaches were selected as participants using the purposive sampling technique. Sets of survey questionnaires were utilized to get the information from the respondents. The mean and Pearson Product-Moment Correlation were utilized as statistical tools. The level of accountability practices in terms of legal duties of the coaches had 4.50 mean rating, while other indicators namely, supervision, instruction and training, facilities and equipment, warning of risk medical care, knowledge of player and matching players were very high. On the other hand, the level of commitment of coaches had 3.25 mean rating. In terms of affective and normative commitment, the levels were very high while the continuance was high. Meanwhile, accountability practices had significantly influenced the commitment of coaches and negative correlation between accountability and commitment of coaches was established. This means that for every unit increase in accountability practices, there is a corresponding decrease in the commitment. Moreover, that facilities and equipment, medical care and knowledge of the player significantly predicted the commitment of coaches. It can be concluded that the facilities and equipment, medical care and knowledge of the player have an impact on the commitment of coaches in Region XII. However, the accountability was encouraged since commitment had a positive impact towards the coaching of sports.