Forging Soft Accountability in Unlikely Settings: A Conceptual Analysis of Mutual Accountability in the Context of South-South Cooperation

This study sets out to introduce the concept of soft accountability as a ne approach to understanding mutual accountability in unlikely settings of development cooperation through South-South cooperation. In doing so, this study analyzes three defining components of accountability (respon bility, answerability, and enforceability) and identifies the actors and modalities of mutual accountability in four different situations of SouthSouth cooperation mechanisms. The main finding in this conceptual ana sis contains establishing an institutional and sustainable development platform for the mutual accountability of South-South cooperation by not only reflecting the distinctive nature of South-South cooperation, but also focusing on responsibility first to reduce buck-passing among actors and sustain its continuous management.