State governments of Malaysia are shifting to internet-based technologies in presenting their accountability to citizens. This article discusses how the web-based accountability practices in the Malaysian state government are embedded. The study aims to understand capacity, strategy, and public accountability by adapting the web-based accountability model. The findings are categorized into three variations: financial accountability, performance accountability, and political accountability. A qualitative content analysis approach was adopted throughout the study. This study broadens the knowledge by understanding the differences in web-based accountability disclosure practices based on the proposed variation and sub-characters. A vast literature on accountability demonstrated the interconnection of web-based accountability indicators and improved fiscal transparency in government sectors. The findings of the study suggested that political accountability disclosures become a prominent variation.