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Quand Normalisation Comptable Et Rhetorique Font Bon Menage ... Un Essai D'Organisation De La Litterature

Author

Listed:
  • Rouba Chantiri-Chaudemanche

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

Abstract

This article offers a synthesis of previous research related to rhetoric and persuasion in accounting standard-setting in order to offer an understanding of why rhetoric is necessary to the process and how it operates. In the first place, the rhetorical dimension of accounting standard-setting is described by showing how persuasion is inherent in the process. Secondly, the devices used by the standard-setter in order to persuade and get acceptance are listed, distinguishing between devices meant to get a standard accepted and others aimed at promoting a positive picture of the standard-setter. Finally, these devices are analyzed in the light of several theoretical frameworks that give insight on the operating mode and the emergence of some of the devices.

Suggested Citation

  • Rouba Chantiri-Chaudemanche, 2012. "Quand Normalisation Comptable Et Rhetorique Font Bon Menage ... Un Essai D'Organisation De La Litterature," Post-Print hal-00936631, HAL.
    • Handle: RePEc:hal:journl:hal-00936631
    Note: View the original document on HAL open archive server: https://hal.science/hal-00936631
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    References listed on IDEAS

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