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Framing public governance in Malaysia: rhetorical appeals through accrual accounting

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

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Abstract

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 (Journal)
Additional Information: 5122/63152
Uncontrolled Keywords: Accrual accounting, Corruption, Developing countries, Framing Governance Malaysia, New public management (NPM), Rhetoric
Subjects: H Social Sciences > H Social Sciences (General)
Kulliyyahs/Centres/Divisions/Institutes: Kulliyyah of Economics and Management Sciences > Department of Accounting
Depositing User: Dr Zamzulaila Zakaria
Date Deposited: 27 Mar 2018 10:44
Last Modified: 13 Mar 2019 17:05
URI: http://irep.iium.edu.my/id/eprint/63152

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