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Abstract

Because Internet-based technologies are readily used by businesses, research scholars have begun to focus on the specific use of such technology by nonprofit organizations for accountability purposes. A central focus of this paper is to review some of the most significant extant literature on web-based accountability, with particular emphasis on conceptual and empirical studies focusing on the nonprofit sector. Much of this research is situated within the public relations literature, as some of the primary elements of online accountability are directly related to establishing relationships and disclosing information to stakeholders. Finally, this paper presents research gaps and future research propositions regarding the impact and value of web-based accountability practices amongst nonprofit organizations.

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