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Framing public governance in Malaysia : rhetorical appeals through accrual accounting.

Ferry, L. and Zakaria, Z. and Zakaria, Z. and Slack, R. (2018) 'Framing public governance in Malaysia : rhetorical appeals through accrual accounting.', Accounting forum., 42 (2). pp. 170-183.


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
Full text:(AM) Accepted Manuscript
Available under License - Creative Commons Attribution Non-commercial No Derivatives.
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Publisher statement:© 2017 This manuscript version is made available under the CC-BY-NC-ND 4.0 license
Date accepted:08 July 2017
Date deposited:12 July 2017
Date of first online publication:19 July 2017
Date first made open access:19 January 2019

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