A non‐profit accountability framework is developed from the broader academic literature, both within non‐profit studies and beyond. The framework includes a comprehensive set of stakeholders that non‐profits need to be accountable to, as well as resources to be accountable for. These stakeholders and resources are then contrasted on a matrix. Sommaire : Un cadre d'imputabilité pour le secteur à but non lucratif est élaboréà partir de la documentation. Le cadre inclut un ensemble exhaustif de parties prenantes auxquelles le secteur à but non lucratif doit rendre des comptes, ainsi que des ressources pour lesquelles il est imputable. Ces parties prenantes et les ressources sont alors mises en contraste sur un tableau.

This article introduces the Nonprofit Virtual Accountability Index (NPVAI) as a tool for nonprofits to strategically plan their online accountability, as well as for researchers to empirically analyze nonprofit Web sites. The index is developed first from the theoretical literature on nonprofit accountability, on government virtual accountability, and on best practice in website design. An exploratory factor analysis is then carried out on the index adapted from these sources. The nonprofit virtual accountability components identified were accessibility, engagement, performance, governance, and mission. The index is applied to nonprofits in Illinois to test its validity. The findings confirm the validity of the index as a tool to measure nonprofit virtual accountability.

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