The development of effective organizations for service provision and responding to the demands of the citizens in a rapid, easy and suitable fashion has been considered by officials of the public sector in recent years in many countries worldwide. The realization of the importance, application and also the role that ITC can play toward promotion of accountability in the public sector, has caused the policy makers in different communities to include it in their agenda and plans and issue the relevant instructions in relation to ITC and laid down the institutional and executive grounds for application of ITC in the governmental sector. This paper has investigated one of basic and challenging problems in connection with ITC application in development of accountability system in governmental sector. The most important aim of the paper is to address the social and infrastructural barriers, digital gap, legal, information security and change management barriers as the most important barriers of ITC implementation; aiming to pave the way for development of the required ground for promotion of accountability to the beneficiaries. The authors have thoroughly reviewed the relevant literature and made several discovery interviews with the professionals of the sector and tried to recognize the main parameters and variables of the research by use of a descriptive and survey method and selected the members of the statistical samples by using random class sampling and, eventually, investigated the hypothesis of the study in governmental companies dealing with mining sector activities. The results showed that the social, infrastructure, digital gap and legal barriers are the most important barriers towards the implementation of ITC towards the accountability in governmental company in mining industries sector and data security and change management are the barriers with the least important.