Ahmad Diab
This study theoretically addresses the impact of the COVID-19 pandemic on accountability and the role that can be played by non-profit community initiatives in this context. This is done by discussing the accountability concept from the perspectives of institutional logics, and social capital. Drawing upon unstructured literature review and the desk research method, secondary data (e.g., social media, websites, and published reports in least-developed countries (LDC) such as Egypt, Bangladesh, and Ethiopia) were used to provide a broad understanding of the dynamics influencing the accountability process during the pandemic time. This study suggests that there will be a central dominant healthcare logic during the pandemic time, contributing to the emergence of social accountability where non-profit associations take the lead. This study has implications for researchers, shareholders, and policymakers by enhancing their understanding of the accountability process during crisis time.