摘要：AbstractThe concept of accountability which is developed and applied to a variety of entities nowadays including public sector entities is heavily based on the values of capilitalism and utilitarianism. These values are even suspected as one of the causes of corruption especially in developing countries. Through modification of structuration theory proposed by Anthony Giddens (1984), this paper seeks to discuss alternative methods to develop accountability based on divine values. The modified structuration theory, i.e., structuration of worship, can generates a concept of accountability with the divine values. The study also produces the new approach that can be used to construct accountability in public sector entities based on structuration of worship.
