In the Islamic system, the issue of legitimacy and acceptability is the product of the interaction of accountability, efficiency, responsibility and assignability. Therefore, the issue of accountability has always been expected by the Supreme Leader. In this regard, this research has been done with the aim of presenting the model of the responsible headquarters of the Islamic Republic Army based on the expectations of His Holiness.
The type of research is applied and developmental. In terms of the nature and method of this research, it is descriptive, analytical or in-depth, which was done with a mixed approach. In the qualitative dimension, content analysis was used, and in the quantitative dimension, the interpretive structural equation method was used. First, using the existing theories, the conceptual model of the research was drawn. Then, with the benefit of the structured interview technique and the purposeful or judgmental sampling method, the conceptual model and its components (dimensions, components, indicators, etc.) were provided to the experts to obtain their views on this matter.
Due to the multi-level nature of the model, Partial Least Squares (PLS) method was used to verify it and that the model can predict the final dependent variable with the highest accuracy and precision. The final model consists of one main variable, 5 dimensions, 19 components and 115 indicators, which was confirmed based on the results of factor analysis.