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Framing public governance in Malaysia: Rhetorical appeals through accrual accounting

Ferry, L.; Zakaria, Z.; Slack, R.

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Authors

Z. Zakaria



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.

Citation

Ferry, L., Zakaria, Z., & Slack, R. (2018). Framing public governance in Malaysia: Rhetorical appeals through accrual accounting. Accounting Forum, 42(2), 170-183. https://doi.org/10.1016/j.accfor.2017.07.002

Journal Article Type Article
Acceptance Date Jul 8, 2017
Online Publication Date Jul 19, 2017
Publication Date Jun 1, 2018
Deposit Date Jul 11, 2017
Publicly Available Date Mar 29, 2024
Journal Accounting Forum
Print ISSN 0155-9982
Publisher Taylor and Francis Group
Peer Reviewed Peer Reviewed
Volume 42
Issue 2
Pages 170-183
DOI https://doi.org/10.1016/j.accfor.2017.07.002
Public URL https://durham-repository.worktribe.com/output/1353602

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