vestigating the Ability of the Accountability Court of Iran to View Users' Accounts (With a human rights approach)

The State Accountability Court will be held accountable to the general public for its duty to protect and protect the public. In order to be held accountable, the State Accounting Tribunal shall make its information publicly available in accordance with its laws and regulations. Articles 51 to 55 of the constitution address the areas of accountability and the legal right of citizens to know the facts. The purpose of this study was to evaluate the ability of the State Audit Office to hold users accountable for the protection of people's rights. The purpose of the present study is descriptive-survey in terms of purpose and data collection. The statistical population is comprised of auditors, administrators, auditors and faculty members working in the public sector. The research sample is based on Cochran method and Morgan table is 350 people and the period of research is 1397. In this research, a researchermade questionnaire has been used, whose validity and reliability have been determined by the opinions of different professors and experts. Confirmatory factor analysis and structural equations were used to test the research hypotheses. The results show that the indicators and components of accountability performed by the State Accounting Court from the users' point of view, which include: 1) free access of users to budgeting report information, 2) comprehensible information, 3) complete and comprehensive information, 4) timely information 5) Accountability Court of Accounts as a supervisory body, 6) Interim and periodic reports to users, 7) Reliability of information, and 8) Information clarity is desirable.