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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| Format: | Article |
| Language: | English English English English |
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Elsevier
2018
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| Online Access: | http://irep.iium.edu.my/63152/ 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 |
| _version_ | 1848785987074785280 |
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| author | Ferry,, Laurence Zakaria, Zamzulaila Zakaria, Zarina A. Slack, Richard E. |
| author_facet | Ferry,, Laurence Zakaria, Zamzulaila Zakaria, Zarina A. Slack, Richard E. |
| author_sort | Ferry,, Laurence |
| building | IIUM Repository |
| collection | Online Access |
| 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 | 2025-11-14T17:01:52Z |
| format | Article |
| id | iium-63152 |
| institution | International Islamic University Malaysia |
| institution_category | Local University |
| language | English English English English |
| last_indexed | 2025-11-14T17:01:52Z |
| publishDate | 2018 |
| publisher | Elsevier |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | iium-631522019-03-13T09:05:21Z http://irep.iium.edu.my/63152/ Framing public governance in Malaysia: rhetorical appeals through accrual accounting Ferry,, Laurence Zakaria, Zamzulaila Zakaria, Zarina A. Slack, Richard E. H Social Sciences (General) 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. Elsevier 2018-06 Article PeerReviewed application/pdf en http://irep.iium.edu.my/63152/31/63152_Framing%20public%20governance%20in%20Malaysia_article.pdf application/pdf en http://irep.iium.edu.my/63152/13/63152_Framing%20public%20governance%20in%20Malaysia_article.pdf application/pdf en http://irep.iium.edu.my/63152/14/63152_Framing%20public%20governance%20in%20Malaysia_scopus.pdf application/pdf en http://irep.iium.edu.my/63152/25/63152%20Framing%20public%20governance%20in%20Malaysia_wos.pdf Ferry,, Laurence and Zakaria, Zamzulaila and Zakaria, Zarina A. and Slack, Richard E. (2018) Framing public governance in Malaysia: rhetorical appeals through accrual accounting. Accounting Forum, 42 (2). pp. 170-183. ISSN 0155-9982 https://www.tandfonline.com/doi/full/10.1016/j.accfor.2017.07.002?scroll=top&needAccess=true 10.1016/j.accfor.2017.07.002 |
| spellingShingle | H Social Sciences (General) Ferry,, Laurence Zakaria, Zamzulaila Zakaria, Zarina A. Slack, Richard E. 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 | H Social Sciences (General) |
| url | http://irep.iium.edu.my/63152/ http://irep.iium.edu.my/63152/ http://irep.iium.edu.my/63152/ 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 |