Objective: The research is aimed at designing network model of social responsibility actors in accounting from perspective of corporate governance system. Method: To achieve research goal, primarily and studying theoretical foundations, research background, and performing semi-structured interviews with experts,components and indicators effective on social accountability from perspective of corporate governance system based on actor-network have been identified. Finally, research model has been presented based on strategy of classic grounded theory as well as identification of main elements forming the model and the relationship between them. In quantitative section, a questionnaire has been designed based on previous studies and interviews,and, data have been analyzed through structural equation modeling via SPSS 27 and Smart PLS 3. Findings: According to the research findings and after analyzing the interviews at open coding stage, 208 codes have been conceptualized,and, at axial coding stage, they have been categorized in 23 subcategories, 10 main categories, 2 subthemes and finally one main theme. Conclusion: As shown by the research results and based on actor-network theory, social responsibility and accountability from perspective of corporate governance can be divided into two groups of human and non-human actors. Also, the relationship between the set of effective actors in the model is bilateral. Knowledge Acquisition: Effort has been made in the research to strengthen the role of social accountability from perspective of corporate governance system through usage made of actor-network theory,and, to identify and empower active actors in the field through designing a comprehensive model.