“…Web sites of NPOs from both countries were analyzed using content analysis, based on Kent and Taylor's (1998) five principles of dialogue. Previous studies have already operationalized some or all of those principles (Esrock & Leichty, 1999;Naudé, 2001;Reber & Kim, 2006;Taylor et al, 2001) and were thus used as a framework for the coding scheme developed. The operationalization was enhanced through literature on Web-based communication of profit and nonprofit organizations (Callison, 2003;Cooley, 1999;Ha & James, 1998;Kang & Norton, 2004;Nielsen, 2000, Potts, 2005Viest, 2004;Waters, 2007a).…”