``Interests'' and Accounting Standard Setting in Malaysia

By Selvaraj D. Susela

Q1: What is ethos pathos and logos for this article?

Ethos

The author is Selvaraj D. Susela from Faculty of Business and Accountancy, University of

Malaya, Kuala Lumpur, Malaysia.

Pathos

This paper offers insights into the conflicts and tensions within the Malaysian accounting

profession and the power struggle therein to dominate the accounting standard setting process,

within the context of a rapidly developing country.

Logos

This paper shows how interest groups and parochial interests, along with issues of self-

protection, affected the process of standard setting, which was controlled by different interests

over the period under study. At one time the profession dominated.

Q2: Identify which theory does this article fall into.

This theory that fall into the article is pragmatic theory under the semantic. This is because this

paper is obtain to understand about the conflict and tension of the Malaysian accounting

profession in order to develop country by dominating the accounting standard setting process.

This paper will ensure to concern about the language that have been use to interpret the conflict

that already occurred.