اسلام و پژوهش‌های مدیریتی

As a logical and rational issue, the question of the accountability of administrative system, state institutions and managers has long been the special concern of experts. However, despite the fluctuations that occur in different periods, the way of ensuring accountability and its types and frameworks go through an evolutionary process. Meanwhile, despite the differences between them in the details, the theories about Public management, which evolve the theoretical discussions on this subject, emphasize on the accountability of Public managers, institutions and administrative system to the legislator and the accountability of administrators and legislators to the public. Using an "analytical-descriptive" method, which is based on the text of research, the paper reviews the letter 53 in "Nahj al-Balagha" as a state text for developing a framework for the accountability of the administrative system. The research findings suggest that in addition to the entity of accountability, the major framework for the accountability of administrative system consists of three components: reason, function and reference of accountability. Obviously, there is a substantial difference between these frameworks and the techniques and methods of accountability.