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.

Securing the human in critical security studies: the insecurity of a secure ethics

This article argues that Critical Security Studies (CSS), exemplified by Ken Booth’s Theory of World Security, has outlined an ethics of security as emancipation of the ‘human’, but also a highly problematic security of ethics. After drawing out how the ethics of CSS operates, we examine the security of this ethics by examining it against a hard case, that of the 199899 Kosovo crisis. Confronting this concrete situation, we draw out three possibilities for action used at the time to secure the human: ‘humanitarian containment’, military intervention and hospitality. Assessing each against Booth’s requirements for ethical security action, we counter that, in fact, no option was without risks, pitfalls and ambiguities. Ultimately, if any action to promote the security and the emancipation of the human is possible, it must embrace and prioritise the fundamental insecurity of ethics, or else find itself paralysed through a fear of making situations worse.

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.

Efficacy and ethics:An investigation into the role of ethics, legitimacy and power in planning

The main thrust of the article is to consider the role of ethics, legitimacy, power and evidence-based policy in planning practice. The laboratory for the investigation is provided by developments in policymaking and implementation in the jurisdiction of Northern Ireland. In this context, each of the key themes is developed to establish a conceptual framework and the emerging issues are subsequently explored in an empirical investigation which deals with policy formulation and implementation, enabling lessons to be learnt about the motivations, tactics and strategies of the various participants in the process.