Good governance requires the organization of relations between the government and citizens, and its most important aspect is the existence of an optimal, responsible and accountable system. Despite the laws of monitoring and accountability of government agents and institutions for the responsibilities assigned to them, the accountability system in Iran is not as efficient as it should be and faces obstacles and problems. The question is what factors have made accountability in Iran a challenge and what is the solution to optimize the accountability system? Despite some criticisms of its cognitive foundations, the good governance model is a suitable framework that provides a better opportunity for evaluating and organizing governance systems by expressing structural and functional indicators. The research results suggest that accountability challenges in Iran are caused by obstacles and problems at both the structural and functional levels of the governance system, including discursive conflicts about the limits and powers of political institutions, imbalances in the level of oversight and accountability of the country's forces, ambiguity in determining accountable individuals or institutions, along with the lack of an efficient information system, weakness in meritocratic governance, the lack of an efficient accountability system, the inefficiency of some managers, and widespread administrative corruption. At least five measures have been proposed to overcome these challenges. Structural reform of the government and its empowerment and efficiency; increasing the level of political participation and strengthening political institutionality; adhering to the rule of law; transparency and free flow of information; and finally, resolving group conflicts through consensus are among the most important measures that are necessary to solve accountability challenges in Iran.