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 emoti...
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| Main Authors: | , , , |
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| Format: | Article |
| Language: | English English English English |
| Published: |
Elsevier
2018
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| Subjects: | |
| Online Access: | http://irep.iium.edu.my/63152/31/63152_Framing%20public%20governance%20in%20Malaysia_article.pdf http://irep.iium.edu.my/63152/13/63152_Framing%20public%20governance%20in%20Malaysia_article.pdf http://irep.iium.edu.my/63152/14/63152_Framing%20public%20governance%20in%20Malaysia_scopus.pdf http://irep.iium.edu.my/63152/25/63152%20Framing%20public%20governance%20in%20Malaysia_wos.pdf http://irep.iium.edu.my/63152/ https://www.tandfonline.com/doi/full/10.1016/j.accfor.2017.07.002?scroll=top&needAccess=true |
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| Summary: | 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. |
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