This study sets out to introduce the concept of soft accountability as a new 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 (responsibility, answerability, and enforceability) and identifies the actors and modalities of mutual accountability in four different situations of South-South cooperation mechanisms. The main finding in this conceptual analysis 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 to sustain its continuous management
