This paper aims to propose an electronic accountability index of information disclosure on the web - named e-accountability index (e-AI). In particular, the methodology used to develop the e-AI, based on seven areas of the Global Reporting Initiative (GRI) survey, is described and explained. The application of the index is then illustrated using central governments' websites of the 12 South American countries, often referred to as not discharging enough accountability. The e-AI scores can be recorded for different countries that may be, therefore, ranked accordingly. This research contributes by developing an important index of electronic accountability that takes into account the standards of good governance and the accessibility and usability of each government's website, to improve the disclosure of information and evaluate their level of accountability in a comparative-international perspective.