Framing public governance in Malaysia: Rhetorical appeals through accrual accounting
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...
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| Format: | Article |
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Taylor & Francis
2018
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| author | Ferry, Laurence Zakaria, Zamzulaila Zakaria, Zarina Slack, Richard |
| author_facet | Ferry, Laurence Zakaria, Zamzulaila Zakaria, Zarina Slack, Richard |
| author_sort | Ferry, Laurence |
| collection | UM |
| description | 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. |
| first_indexed | 2024-03-06T05:55:58Z |
| format | Article |
| id | um.eprints-22077 |
| institution | Universiti Malaya |
| last_indexed | 2024-03-06T05:55:58Z |
| publishDate | 2018 |
| publisher | Taylor & Francis |
| record_format | dspace |
| spelling | um.eprints-220772019-08-26T06:52:15Z http://eprints.um.edu.my/22077/ Framing public governance in Malaysia: Rhetorical appeals through accrual accounting Ferry, Laurence Zakaria, Zamzulaila Zakaria, Zarina Slack, Richard HJ Public Finance 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. Taylor & Francis 2018 Article PeerReviewed 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, DOI https://doi.org/10.1016/j.accfor.2017.07.002 <https://doi.org/10.1016/j.accfor.2017.07.002>. https://doi.org/10.1016/j.accfor.2017.07.002 doi:10.1016/j.accfor.2017.07.002 |
| spellingShingle | HJ Public Finance Ferry, Laurence Zakaria, Zamzulaila Zakaria, Zarina Slack, Richard Framing public governance in Malaysia: Rhetorical appeals through accrual accounting |
| title | Framing public governance in Malaysia: Rhetorical appeals through accrual accounting |
| title_full | Framing public governance in Malaysia: Rhetorical appeals through accrual accounting |
| title_fullStr | Framing public governance in Malaysia: Rhetorical appeals through accrual accounting |
| title_full_unstemmed | Framing public governance in Malaysia: Rhetorical appeals through accrual accounting |
| title_short | Framing public governance in Malaysia: Rhetorical appeals through accrual accounting |
| title_sort | framing public governance in malaysia rhetorical appeals through accrual accounting |
| topic | HJ Public Finance |
| work_keys_str_mv | AT ferrylaurence framingpublicgovernanceinmalaysiarhetoricalappealsthroughaccrualaccounting AT zakariazamzulaila framingpublicgovernanceinmalaysiarhetoricalappealsthroughaccrualaccounting AT zakariazarina framingpublicgovernanceinmalaysiarhetoricalappealsthroughaccrualaccounting AT slackrichard framingpublicgovernanceinmalaysiarhetoricalappealsthroughaccrualaccounting |