Framing public governance in Malaysia: Rhetorical appeals through accrual accounting

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.

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