ali mohammad safanai

Often, organizations, managers and employees tend to be accountable only in cases where they have problems, this has added to the problems of the organization, especially sports organizations, so the purpose of this study is to understand the consequences of managers' accountability in Sports organizations use grounded theory. The method of this qualitative research is the data theory of the foundation and the approach was the systematic approach of Strauss and Corbin. The participants in the research were scientific and executive experts of sports in the country, and 12 of them were interviewed in depth through snowball sampling method based on theoretical saturation. Three overlapping processes of open coding, axial coding and selective coding were used to analyze the data. Findings can be followed under the influence of causal, contextual and interventionist conditions of accountability from both administrative and non-administrative aspects. In contrast, macro-level and micro-level strategies are considered, which result in transparency and ambiguity, performance improvement, increased trust, persuasion, prevention of misuse and waste of resources, increased empathy. , Empowering managers and the effectiveness of actions emerge.