Discharging not-for-profit accountability: UK charities and public discourse

Purpose: This paper aims to examine the accountability practices of large United Kingdom (UK) charities through public discourse.
Design/methodology/approach: Based on the ethical model of stakeholder theory, the paper develops a framework for classifying not-for-profit (NFP) accountability and analyzes the content of the annual reports and annual reviews of a sample of large UK charities using this framework.
Findings: The results suggest that contrary to the ethical model of stakeholder theory, the sample charities’ accountability practices are motivated by a desire to legitimize their activities and present their organizations’ activities in a positive light. These results contradict the raison d’eˆ tre of NFP organizations (NFPOs) and the values that they espouse. Research limitations/implications: Understanding the nature of accountability reporting in NFPOs has important implications for preparers and policy makers involved in furthering the NFP agenda. New research needs to examine shifts in accountability practices over time and assess the impact of the recent self-regulation developed to enhance sector accountability.
Originality/value: This paper contributes to the NFP accountability literature by: first, developing a framework of NFP accountability through public discourse using the ethical model of stakeholder theory; and second, advancing the understanding of the accountability practices of large UK charities.

Indigenous rights in Chile: National identity and majority group support for multicultural policies

We examine support for policies affecting indigenous ethnic minorities in Chile. Specifically, we examine the role of national group definitions that include the largest indigenous group—the Mapuche—in different ways. Based on questionnaire data from nonindigenous Chilean students (N = 338), we empirically distinguish iconic inclusion, whereby the Mapuche are seen as an important part of Chile's history and identity on the one hand, from egalitarian inclusion, which represents the Mapuche as citizens of equal importance to the nonindigenous majority on the other. Both forms of inclusion positively predict support for indigenous rights, independent of participants' political affiliation, strength of national identification, and social distance. A second study (N = 277) replicates this finding whilst controlling for right-wing authoritarianism, social dominance orientation, blind patriotism, and constructive patriotism. It also finds iconic inclusion to be predictive of a pro-Mapuche position regarding the unrest over the issue of ancestral land in 2009. We conclude that understanding how national identity affects attitudes about minority rights necessitates appreciating the importance of particular meanings of nationality, and not only the strength of identification.

“That’s not Ironic, that’s just Stupid!": Towards an Eclectic Account of the Discourse of Irony

This article draws on a range of models from language studies, particularly from linguistic pragmatics, in order to elucidate patterns in the production and reception of irony in its social and cultural context. An expanded view of the concept of irony, it is suggested, allows for better modelling of the creative mechanisms which underpin it, and in doing so can open the way for a fuller understanding of humour production and reception. A consequence of this broader (five-fold) typology of irony is that it can help shed light on the cultural dynamic of irony. The article uses a range of examples from different media and the lay definitions and interpretations that ordinary (non-academic) users of the language use in the comprehension of irony. Insofar as it seeks to develop an overarching model of irony, this paper draws on a variety of textual examples from a variety of sources, ranging from corpus evidence, through a stand-up comedy routine, to political wall murals and their discursive re-conformation as humour in present-day Northern Ireland. Although the central discussion is supported by insights from other linguistic, cognitive and socio-cultural approaches, the theoretical framework which emerges, with its focus on language and communication in context, is situated squarely within contemporary linguistic pragmatics.