The purpose of this research is to look at the Alavi teachings and explain them through descriptive-analytical method. It also aims to answer this question that in the approach taken from the word of the Imam Ali (peace be upon him), what mechanism is there for the accountability of senior executives and managers in society, and what are the origins of the expectation of accountability in social interactions? The article begins with a discussion of the concept of oversight and accountability, and then discusses the goals of accountability in the public sector and its different types. Accountability goals can include effective tools for monitoring power, ensuring the proper use of national resources, and tools for enhancing public service management. At the same time, studies show that accountability based on the word of the Imam Ali (peace be upon him) includes accountability toward responsibility, accountability to the people, accountability to the public (property) and accountability to the performance.