Professor Laurence Ferry laurence.ferry@durham.ac.uk
Professor
Framing public governance in Malaysia: Rhetorical appeals through accrual accounting
Ferry, L.; Zakaria, Z.; Slack, R.
Authors
Z. Zakaria
Professor Richard Slack richard.slack@durham.ac.uk
Professor
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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http://creativecommons.org/licenses/by-nc-nd/4.0/
Copyright Statement
© 2017 This manuscript version is made available under the CC-BY-NC-ND 4.0 license http://creativecommons.org/licenses/by-nc-nd/4.0/
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