Work

Framing public governance in Malaysia: Rhetorical appeals through accrual accounting

Year: 2017

Type: article

Abstract: HighlightsDisplay full sizeDisplay full sizeDisplay full size• The study focus is rhetorical appeals to logic, credibility and emotion in framing accrual accounting for good governance and anti-corruption.Fig. 1 Implementation Strategies.Fig. 2 Critical Success Factors.Fig. 3 Governance Framework.• We provide a case study of the adoption of accrual accounting in Malaysia employing the theoretical lens of Goffman frame analysis.• Accrual accounting can potentially improve governance and anti-corruption, but is not a panacea; other institutions also need to be strong.• The discourses around adoption of accrual accounting point to the potential of accounting for broader social outcomes.

Source: Accounting Forum

DOI: 10.1016/j.accfor.2017.07.002

Authors: Laurence Ferry, Zamzulaila Zakaria, Zarina Zakaria, Richard Slack

Institutions: Durham University, University of Malaya, International Islamic University Malaysia

Language: English

Topic: Accounting Theory and Financial Reporting

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: green

OpenAlex ID: W2735528828

FWCI: 6.204

Cites: 75

Cited by: 22

Related to: 10