Operationalising beneficiary accountability, although important, has been a challenging issue for NGOs. This paper argues that beneficiary accountability, while seen as central to NGO practices, should be studied in its non-procedural forms. Drawing from Nahapiet and Ghoshal (1998)’s three dimensions of social capital (cognitive, structural and relational)  we study how ‘three spectrums’ of accountability (socialising, holistic and strategic) are formed in the eyes of beneficiaries and the other NGO stakeholders. This paper builds on a behind-the-scene process of beneficiary accountability discharge, evidenced in the case of a large Indonesian humanitarian NGO.