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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.

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.

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.

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.

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.

The purpose of this paper is to explore the work practices of Big 4 firms in Bangladesh with the aim of exploring the extent to which global professional service firms (GPSFs) can be thought of as being genuinely “global”.

Interviews were undertaken with the vast majority of Big 4 partners in Bangladesh. These interviews explored a number of themes related to the professional service work context in Bangladesh and the relationship between local and global firms.

The central finding of this paper is that although the Big 4 have a long-established presence in Bangladesh, local societal factors heavily influence the realities of work for accountants there. In most cases the Big 4 firms establish correspondent firms (instead of full member firms) in Bangladesh and tend to offer restricted service lines. Additionally, the paper identifies professional, commercial and cultural barriers to greater Big 4 involvement in the local market. Conceptually, the chief contribution of this paper is to explore how the effects of globalizing capitalism and standardised “best practices” in global professional service work are mediated through the societal effects of Bangladeshi society, resulting in the Big 4 having only a tentative presence in the Bangladeshi market.

The findings cast doubt on the extent to which self-styled GPSFs are truly “global” in nature. Future work examining the Big 4, or accounting more generally, in the context of globalization, would do well to pay greater attention to the experience of professionals in emerging markets.

Whilst there has been much work looking at accounting and accountants in the context of globalization, this work has tended to privilege “core” western empirical settings. Very little is known about professional service firms in “peripheral” emerging markets. Furthermore, this study extends the application of the system, society and dominance framework by mapping the interactions and dynamics of these three sources of influence in the setting of PSFs.