摘要：In the last two decades, the formation of a wave of expectations from the contemporary society, with reference to the role of colleges and universities in economic and cultural development, along with the decrease of financial resources and other global flows in higher education has led to the contradiction of “improvement despite decrease in resources”. Therefore, nowadays, higher education centers are faced with so much pressure to improve the internal and external accountability; that is why the problem of accountability has been listed in the political instruction around the world. The present paper aims at presenting a model of effective accountability in public universities. Data of the study were collected from 20 university instructors and heads of this field. The concepts were classified and secondary and primal factors were analyzed. The core concept was found using open, pivotal and selective coding of the subjects forming effective accountability of public universities and the relations among them was emerged in the framework of Paradigm model which includes Causal conditions (7 Categories), Core Category (balanced accountability to the needs of the stakeholders), strategy (6 Categories), Context (5 Categories), Intervening conditions (4 Categories) and consequences (3 Categories).
关键词：accountability; public universities; grounded theory.
