Framing public governance in Malaysia: Rhetorical appeals through accrual accounting |
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| Authors: | Laurence Ferry Zamzulaila Zakaria Zarina Zakaria Richard Slack |
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| Institution: | 1. Department of Accounting, Durham University Business School, Durham University, Queen’s Campus, University Boulevard, Thornaby, Stockton-On-Tees, TS17 6BH, United Kingdom;2. Department of Accounting, Kulliyyah of Economics and Management Sciences, International Islamic University Malaysia, P.O. Box 10, 50728 Kuala Lumpur, Malaysia;3. Department of Accounting, Faculty of Business & Accountancy, University of Malaya, 50603 Kuala Lumpur, Malaysia |
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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. |
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| Keywords: | Framing Rhetoric Accrual accounting Governance Corruption New public management (NPM) Malaysia Developing countries |
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