Contribution by the nursing staff to accountability Section: Healthcare Management How to quote Planas Campmany C, Icart Isern MT. La aportación en la rendición de cuentas. Metas Enferm 2013; 16(4):6-10. Authors1Carme Planas Campmany, 2Mª Teresa Icart Isern Position 1Enfermera. Máster Oficial de Liderazgo y Gestión de Servicios Enfermeros. Doctoranda. Programa de doctorado en Ciencias Enfermeras.2Catedrática Enfermería de Salud Pública y Comunitaria. Departamento de Enfermería de Salud Pública, Salud Mental y Materno-Infantil. Contact address Carme Planas Campmany. Avd. Torres Vilaró, 35. 08059 Begues (Barcelona). Contact email: planascarme@hotmail.com Abstract Health system sustainability depends, to a great extent, on the optimization of healthcare resources and the access to the adequate information for decision making in health politics and management, Besides, the performance of health systems varies widely in terms of the ability to achieve the primary health objectives, which requires an assessment of healthcare procedures. A performance assessment involves an assessment of the entire functioning of health systems, through accountability. To this aim, incentive programs are increasingly being designed and implemented, and commonly called “pay per result systems”, or “service purchase based on quality.” Nursing as a profession has no choice but to position itself in terms of this reality which marks a new paradigm within health and healthcare services. Keywords: assessment of performance; health system; healthcare servicesmanagement Versión en Español Título: La aportación enfermera en la rendición de cuentas