The current study investigates the failure of the global leaders to unite against the COVID-19 pandemic and how this represents a lack of accountability on the global level. Using the desk research method, the authors draw upon secondary data (e.g., published reports, previous studies, social media, and websites) to gain a broad understanding of the dynamics of global leadership that shapes the global accountability processes during the pandemic time. The authors suggest that accountability at the global level (i.e., the accountability relationship between global health institutions such as the World Health Organization (WHO) and different countries) can better be understood as a geopolitical phenomenon that contains many socio-political and demographic factors that relate accountability to leadership and cooperation. This study has implications for researchers, shareholders, and policymakers by enhancing their understanding of the global accountability process during crisis time.