<span>Historically, accountability research has focused on operational methodologies and financial structures and disclosures designed to advantageously position, legitimate and heighten the esteem in which the nonprofit organization is held by various stakeholders. Society, however, has become increasingly interested in transparency beyond structural and financial boundaries and is more concerned with emergent forms of accountability. Grounded in recent qualitative research, the present </span><span>study develops and tests a measurable form of negotiated accountability and the role this type of accountability plays in linking organizational commitment and performance in a nonprofit context. A new second-order negotiated accountability construct consisting of six dimensions is identified and validated. The results demonstrate accountability can be measured in new ways. The findings advance current understanding and provide a foundation for future research into accountability mechanisms.</span>