The oversight and accountability systems in different countries of the Middle East are highly diverse, and this diversity is due to political, economic, and social differences. This article deals with a comparative analysis of oversight and accountability systems in Iran and selected countries of the Middle East (Iraq, Lebanon, and Turkey) and answers the question of why Iran is weaker in the field of oversight and accountability compared to these countries. This research analyzes the oversight structures, the institutions responsible for accountability, and the factors that affect the efficiency of these systems using a comparative method and secondary data. The research findings show that Iran has a weaker performance in the field of accountability compared to the selected countries due to problems such as the lack of independence of oversight institutions, corruption, and lack of transparency. This article seeks to improve the state of oversight and accountability in Iran by making suggestions for strengthening the independence of oversight institutions and increasing transparency. This research specifically addresses the cultural, social, and political differences between these countries and the challenges in the accountability reform process, and offers solutions for improving oversight systems in Iran.