Objectives: Prayers, in short, is personal and social effects of the Islamic school of thought and the reinforcement of a sense of responsibility. The main objective of this study was to evaluate the effect of the attitude and practical commitment to prayer with acceptance of responsibility among graduate students at the Universities of Semnan.Methods: This was a descriptive - survey and statistical population included graduate students of Semnan universities namely Semnan University of Medical Sciences, Islamic Azad university and Payame-noor university with a total of 5726 students, from which a sample of 357 students were selected through stratified random sampling. Data was collected through a questionnaire and for data analysis correlation coefficient test, t test, analysis of variance and regression analysis were used.Results: The t test results showed that the mean of the attitude and adherence to pray was 3.15 and taking responsibility was 3.24, which are rated as moderate to high. There was a significant relationship between accountability and attitudes and practical adherence to prayer (.659).The analysis of variance and Tukey test results also showed that, there is a difference between acceptance of the responsibility and practical commitment to prayer in different university, and attitude and practical adherence to prayer and its dimensions predicted 51 percent or accepting responsibility.Conclusion: Although there is a relationship between attitudes and adherence to prayer and its dimensions, it has the ability to predict it as well. As a result, graduate students as pioneer and progress makers in the country, become successful in adopting great responsibilities, when in addition to having knowledge and expertise in their fields, have an attitude and practical commitment to prayer in order to increase the effectiveness of their responsibility.