Framing public governance in Malaysia: Rhetorical appeals through accrual accounting

Ferry, Laurence and Zakaria, Zamzulaila and Zakaria, Zarina and Slack, Richard (2018) Framing public governance in Malaysia: Rhetorical appeals through accrual accounting. Accounting Forum, 42 (2). pp. 170-183. ISSN 0155-9982

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Official URL: https://doi.org/10.1016/j.accfor.2017.07.002

Abstract

In government, the challenges of governance and anti-corruption are exacerbated by accounting not being fit for purpose. In developing countries, many governments adopt accrual accounting as a panacea. Drawing on Goffman's frame analysis, and rhetorical appeals to logic, credibility and emotion, this paper examines the adoption of accrual accounting in Malaysia. It was found accrual accounting has potential for keying governance and anti-corruption. However, rhetorical appeals that attempt to legitimate neo-liberalism and engender public support in the name of progress were hindered by perceptions of endemic corruption and relatively weak democratic institutions of ‘good’ governance common to developing countries.

Item Type: Article
Uncontrolled Keywords: Framing; Rhetoric; Accrual accounting; Governance; Corruption; New public management (NPM); Malaysia; Developing countries
Subjects: H Social Sciences > HJ Public Finance
Divisions: Faculty of Business and Accountancy > Dept of Accounting
Depositing User: Ms. Juhaida Abd Rahim
Date Deposited: 26 Aug 2019 06:52
Last Modified: 26 Aug 2019 06:52
URI: http://eprints.um.edu.my/id/eprint/22077

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