001492866 001__ 1492866 001492866 005__ 20240627003245.0 001492866 02470 $$ahttps://doi.org/10.22543/2766-0796.1082$$2DOI 001492866 037__ $$aIR 001492866 041__ $$aeng 001492866 245__ $$aNonprofit Accountability: Effects of Subsector on Online Accountability 001492866 269__ $$a2023-08-23 001492866 520__ $$aScandals within the nonprofit sector over compensation and management have increased calls for nonprofits to demonstrate accountability. Many organizations have responded by disclosing information online and providing tools that allow web-based interactions with stakeholders. The literature on nonprofits’ online accountability has found that the level of nonprofit online accountability is affected by their size, age, asset, revenue, and location, but hasn’t been examined in terms of how subsector influences online accountability. Through a web-content analysis of fifty-five nonprofits, this research investigated how subsector (arts and culture, education, health, and human services) influences online accountability using a framework of four types of online accountability: financial disclosure, performance disclosure, stakeholder input, and interactive engagement. The findings show that subsectors differ depending on the type of accountability being measured. Except for asset size, previous findings regarding revenue size, personnel size, and location were confirmed. Also, this research found that the arts and culture subsector demonstrated higher online accountability than health nonprofits. Human services nonprofits are more engaged in financial disclosure than organizations in the health subsector. Finally, it was found that as personnel size increases, stakeholder input and interactive engagement increases. 001492866 6531_ $$aaccountability 001492866 6531_ $$anonprofit 001492866 6531_ $$asubsector 001492866 6531_ $$aOnline accountability 001492866 7001_ $$aYaro, Ibrahima F.$$uWestern Kentucky University 001492866 7001_ $$aEngbers, Trent A.$$uUniversity of Southern Indiana 001492866 773__ $$tMidwest Social Sciences Journal 001492866 8564_ $$9dd607494-0c07-416f-b4cc-5a92f75a6bfe$$s713804$$uhttps://library.usi.edu/record/1492866/files/Effects%20of%20Subsector%20on%20Online%20Accountability.pdf 001492866 909CO $$ooai:library.usi.edu:1492866$$pGLOBAL_SET 001492866 980__ $$aMANUSCRIPT