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.

Struggles against Injustice:: Contemporary Critical Theory and Political Violence

This article investigates a significant problem in contemporary critical theory, namely its failure to address effectively the possibility that a campaign of political violence may be a legitimate means of fighting grave injustice. Having offered a working definition of ‘political violence’, I argue that critical theory should be focused on experiences of injustice rather than on ideals of justice. I then explore the reasons as to why, save for some intriguing remarks on retrospective legitimation, Jürgen Habermas has not addressed this issue directly. While Axel Honneth's recognition theory may have greater potential here, the absence of explicit consideration of the matter by him leaves considerable work to do. I introduce five questions in the concluding section that provide a starting point in setting out an appropriately stringent, normative test for claims that support violent action against injustice.

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.

Vaughan Williams and contemporary music: composers' forum

Like many long-lived composers, Vaughan Williams suffered a decline in his reputation immediately following his death, as the emergence in the 1960s of a younger generation of composers rendered much of his work outmoded in the eyes of many critics. In recent years, however, the reception of Vaughan Williams's music among composers has improved markedly, a combination of the ebbing of the tide of high modernism and greater pluralism in contemporary music, and a growing awareness that Vaughan Williams was perhaps more modernist (or at least progressive) than had previously been thought. In interviews with four leading British composers (two of whom were part of the 1960s generation mentioned above), I investigate the nature and extent of Vaughan Williams's legacy to his successors, both musical and social. What emerges is a near consensus on Vaughan Williams's greatest works, but a diversity of views on his compositional techniques and on his place among his European contemporaries.