How a nonprofit organization delivers online accountability through social media

Social media act as primary means of connection between the stake-holding public and varied enterprises, including nonprofit entities. The media also have great potency to assist nonprofit organizations (NPOs) to deliver real-time transparency to the public. While prior studies have assessed how NPO online accountability is discharged through organization website, fewer ones discussed on social media usage to deliver online accountability. This study, therefore, aims to find out how social media act as online accountability channels for NPOs and observe which social media is the most effective in performing such an objective. The study follows a qualitative case study approach on a nonprofit Indonesian humanitarian organization. While the data was collected through a document review, semi-structured interviews, and content analysis of massive social media statistical data (including 18,929 posts made by the NPO from January 1, 2012 to August 28, 2020). The data was subsequently analyzed through the use of the thematic method. Using NPO accountability framework developed from former literature, it is found that NPOs can fulfill various dimensions of accountability through social media: formal-informal and upward-downward. Nonetheless, their current use of social media is still restricted to short-term rather than strategic accountability. In terms of effectiveness, Facebook followed by Instagram surpassed other media in terms of attracting fans, engagement, and total reactions-comments-shares. This study offers several implications for the management of NPOs by outlining a framework of optimizing social media for discharging online accountability as well as further research agendas to scholars interested in the subject.