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.

Convergence/Divergence: Party political discourse in Northern Ireland's transition from conflict

This paper illuminates the role of political language in a peace process through analysing the discourse used by political parties in Northern Ireland. What matters, it seems, is not whether party discourses converge or diverge but rather how, and in what ways, they do so. In the case of Northern Ireland, there remains strong divergence between discourses regarding the ethos of unionist and nationalist parties. As a consequence, core definitions of identity, culture, norms and principle remain common grounds for competition within nationalism and unionism. There has, however, been a significant shift towards convergence between unionist and nationalist parties in their discourses on power and governance, specifically among the now predominant (hardline) and the smaller (moderate) parties. The argument thus elaborated is that political transition from conflict need not necessarily entail the creation of a “shared discourse” between all parties. Indeed, points of divergence between parties’ discourses of power and ethos are as important for a healthy post-conflict democratic environment as the elements of convergence between them.

“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.

Telling stories of 21st Century welfare: the UK Coalition Government and the neo-liberal discourse of worklessness and dependency’ Critical Social Policy

Policy documents are a useful source for understanding the privileging of particular ideological and policy preferences (Scrase and Ockwell, 2010) and how the language and imagery may help to construct society’s assumptions, values and beliefs. This article examines how the UK Coalition government’s 2010 Green Paper, 21st Century Welfare, and the White Paper, Universal Credit: Welfare that Works, assist in constructing a discourse about social security that favours a renewal and deepening of neo-liberalization in the context of threats to its hegemony. The documents marginalize the structural aspects of persistent unemployment and poverty by transforming these into individual pathologies of benefit dependency and worklessness. The consequence is that familiar neo-liberal policy measures favouring the intensification of punitive conditionality and economic rationality can be portrayed as new and innovative solutions to address Britain’s supposedly broken society and restore economic competitiveness.