Abstract:   This thesis aims to explain how public employees are legally held accountable according to the laws of the comparative countries of Iraq, Tunisia, and Lebanon. The study revealed that there are certain laws applied by Iraqi, Tunisian, and Lebanese legislators that serve the public employee’s interests and fairness when holding them accountable. The study also revealed deficiencies in some laws, which we hope legislators in the comparative countries will take into consideration and explicitly and clearly stipulate to ensure the proper conduct of legal accountability for public employees, in accordance with fair and transparent laws. While public utilities are the tools and means by which the state meets the general needs of society, public employees are the engines of these utilities’ efficient achievement of their goals. Although the principle of effectiveness requires management to grant discretion in disciplining erring employees, job security and peace of mind play an important role in motivating and devoting them to fulfilling their responsibilities to the fullest extent possible. Therefore, there is a principle that assertion must be implemented in a consistent manner. In this research, we relied on the descriptive inductive approach to describe the foundations and principles of public employee accountability, comparing Iraqi, Tunisian, and Lebanese law.