Beneficiary accountability (BA) by NGOs is a contested notion. Extant research suggests disparity and complexity over its meanings, practices and forms. Its operationalisation, although important, has been a challenge for the NGO scholars, practitioners, donors and the relevant policymakers. In this study, we offer a conceptual framework of BA based on extensive literature review. It highlights four key attributes of BA -casually demanded, action based, quasi-instrumental and focuses on beneficiary self-reliance. We then empirically illustrate the framework by drawing evidence from a case study. The data for this research has been collected via a fieldwork based case study in Indonesia and the methods employed include interviews, focus groups, observation and documentary analysis.

Purpose The purpose of this paper is to examine the role of volunteers and its impact on related accountability practices towards beneficiaries by a large humanitarian non-governmental organisation (NGO) in Indonesia. Design/methodology/approach The authors adopted a qualitative case study design. The empirical evidence comes from rich fieldwork carried out in an Indonesian NGO. The authors collected the evidence mainly via 46 interviews and five focus groups. Findings The authors found that the case NGO drew heavily on the social and cultural capitals of volunteers in the process of serving its beneficiaries, which, in turn, facilitated the enhancement of its accountability to the beneficiaries. The authors also found that volunteers play a bridging role to reduce the distance between NGOs and beneficiaries. Research limitations/implications For NGO managers, this study provides necessary empirical evidence on the positive role played by the volunteers in the development and operationalisation of accountability to the beneficiaries. In the authors’ case, beneficiary accountability is enhanced by the social conduct and practices performed by the NGO’s numerous volunteers. Beneficiary accountability is of significant concern to the policy makers too. This study shows that volunteers and NGO can work in a reciprocal relationship where social and cultural capital can be mobilised to each other’s advantage. To facilitate beneficiary accountability, NGOs can draw on the socio-cultural capitals held by the volunteers who appear to share the same norms and expectations with the beneficiaries. This process can also lead to the building of social and cultural capital by the volunteers themselves as they achieve great satisfaction and gain valuable experience in this process that could lead to greater satisfaction in their spiritual and material lives. Originality/value The authors extend the previous literature on beneficiary accountability by highlighting the under-researched role of volunteers in such accountability practices. In this paper, the authors first discuss the facilitating role of volunteers in enhancing NGOs’ accountability towards beneficiaries. Then, this is illustrated empirically. In addition, the authors argue that although Bourdieusian concepts like field and capital have been widely used in the analysis of various organisational practices the concept of habitus received limited attention particularly from the context of developing countries. The authors undertake an examination of the habitus of volunteers in the Indonesian case organisation and explore their linkages with the field and associated capitals.

This paper aims to examine the determinants of Islamic Social Reporting (ISR) disclosure levels and examine whether legal origins affect ISR disclosure levels. This study examined samples from Islamic banks in Indonesia and Malaysia between 2013 and 2015 using regression analysis. The result shows that a bank's size and age positively affect ISR disclosure level. Profitability negatively affects ISR disclosure level, and the number of Sharia Supervisory Boards did not affect ISR disclosure level. Legal origin affects ISR disclosure levels. It was also observed that banks in common law countries have a higher disclosure level than banks in civil law countries.

Purpose This study aims to propose a comprehensive education model to enhance Islamic financial literacy to elevate the prominence of Islamic finance. Design/methodology/approach The study conceptualized a framework of Islamic finance education using Prochaska and DiClemente’s transtheoretical model (TTM) of change aided by a review of the essential literature on Islamic financial literacy. The study also includes critical reflection based on the real firsthand experiences of delivering 16 voluntary non-formal community-based Islamic finance workshops for Indonesian diaspora in the UK and the Republic of Ireland from December 2014 to July 2016. Findings This study provides an inclusive conceptualization of an Islamic finance education approach to creating awareness in communities of applying Islamic financial principles in daily life. It also elaborates stage-appropriate strategies that cover the pre-contemplation, contemplation, preparation, action and maintenance stages that vary by upon individuals based on their readiness to adopt Islamic finance principles. Research limitations/implications This study is not merely based on a conceptual examination of literature but also incorporates critical reflection on a series of community-based Islamic finance workshops conducted by the authors. It therefore offers the potential to present an under-researched model used to enhance Islamic finance literacy as one of the pillars in supporting the development of the Islamic economic and financial sector. Practical implications This study provides guidelines and various practical ideas that scholars and any concerned parties can use to offer community-based Islamic finance educational activities aimed at supporting the future organic growth of Islamic finance. Originality/value The study expands the use of Prochaska and DiClemente’s TTM (which has been widely cited in health-related behavioral research) and brings a unique theoretical lens, notably within the Islamic finance literature. The use of the TTM was established in psychology and health-related behavioral science, particularly in relation to elucidating how people cease unhealthy behaviors (e.g. alcohol and smoking addictions) and how they develop healthy behaviors. This paper brings the TTM into another context on how to stimulate individuals, particularly Muslims, to shift from “riba addiction” and develop sharia-compliant financial behaviors.

Purpose This study aims to explore Instagram’s role in management practices of Islamic banks, particularly in Indonesia. The facts that presently Instagram is one of the fastest-growing social media platforms globally and Indonesia has the fourth highest number of Instagram users make this study increasingly relevant to observe how Instagram assists businesses in training trust by engaging users through visual content. Design/methodology/approach A comparison and an analysis of nine Indonesian Islamic banks’ use of Instagram was conducted, considering whether Instagram can potentially serve as a low-cost channel to promote the products and services of Islamic banks to a broader audience, including strategies that work/do not work well to be applied in managing the banks’ Instagram accounts. This aim also aligns with Islamic banks’ desire to boost market share, particularly in Indonesia, which has the largest Muslim population globally. Findings In the course of qualitative research, this study finds that the nine Islamic banks use Instagram for marketing and promotional activities, which boosts engagement with current and potential customers, provides better information access and promotes the banks’ brand identity publicly. Despite these achievements, most Indonesian Islamic banks still tend to use Instagram as a one-way rather than a two-way communication channel, reflecting the findings of previous studies. Originality/value There is little guidance about social media’s role in management practices of financial institutions in general and even less for Islamic banks; hence, we summarize how Islamic banking practitioners and business leaders use Instagram to enhance public engagement. Furthermore, because Islamic banks have unique characteristics that distinguish them from their conventional counterparts, we also review aspects of Sharia-related compliance related to social media use (particularly Instagram) at Islamic banks.