Web-Based Accountability among United Way of Texas Chapters

Abstract

The paper uses data from 68 United Way of Texas chapters with web presence to create three indicators for web-based accountability — (1) disclosure of performance information (2) responsiveness to stakeholders and (3) fiscal transparency— and to estimate their determinants using OLS regression. Among others, the study finds that web-based accountability determined by online disclosure of performance information is influenced by board size, whereas fiscal transparency is affected by paid staff. The study contributes to nonprofit accountability literature by showing the connectedness of web-based accountability indicators and the need for enhanced fiscal transparency in the nonprofit sector.