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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my.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 https://doi.org/10.1016/j.accfor.2017.07.002 doi:10.1016/j.accfor.2017.07.002 |
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HJ Public Finance Ferry, Laurence Zakaria, Zamzulaila Zakaria, Zarina Slack, Richard Framing public governance in Malaysia: Rhetorical appeals through accrual accounting |
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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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Article |
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Ferry, Laurence Zakaria, Zamzulaila Zakaria, Zarina Slack, Richard |
author_facet |
Ferry, Laurence Zakaria, Zamzulaila Zakaria, Zarina Slack, Richard |
author_sort |
Ferry, Laurence |
title |
Framing public governance in Malaysia: Rhetorical appeals through accrual accounting |
title_short |
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 |
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framing public governance in malaysia: rhetorical appeals through accrual accounting |
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Taylor & Francis |
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2018 |
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http://eprints.um.edu.my/22077/ https://doi.org/10.1016/j.accfor.2017.07.002 |
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13.18916 |