Introduction: As a result of economic sanctions, resource constraints are evident and accountability in various areas of the public sector has been challenged. In the health sector, clinical and financial accountability is also relevant. The aim of this study is to derive a suitable model for developing financial accountability in the health sector in Iran.
Research Methodology: This study is a qualitative research type that was conducted using an approach based on grounded theory in 2010. The statistical population includes experts and experts in the auditing and accounting professions, and 23 people were ultimately selected as participants in the study. Data were collected through interviews using a semi-structured, guided-focus method.
Findings: The research data were analyzed using coding, and macro, main, and subcategories (concepts) were extracted and validated. The most important factors affecting the proposed model are the quality of human resources, legislation, and implementation of laws based on accountability.
Discussion and Conclusion: The proposed model presents a comprehensive perspective that can be used in policymaking, strategy formulation, and development of accountability programs, as well as more effective supervision of supervisory institutions and other macro strategies for developing accountability in the Iranian health sector.